Suppose that on February 18, 2019, both Company A and Company B sold inventory with a cost of $33,000. The updated balance of inventory as at February 1 for both companies was $104,300. Company A uses the perpetual inventory system. Company B uses the periodic inventory system and performs an inventory count at the end of each month. What is the value of inventory as at February 18 for each company?

Company	Inventory System	Value of Inventory on February 18
A	Perpetual	$Answer
B	Periodic	$Answer