Suppose that on November $23,2021,$ both Company A and Company B sold inventory with a cost of $$35,300.$ The updated balance of inventory as at November $1$ for both companies was $$146,500.$ 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 November $23$ for each company?

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