The accounting records of Wall's China Shop reflected the following balances as of January $1,$ Year $2$:

$\backslash$table$[[$Cash$,$$$16,200,,],[$Beginning inventory,$19,475,(205$ units@$,$$$95$

The accounting records of Wall's China Shop reflected the following balances as of January $1,$ Year $2$:

$\backslash$table$[[$Cash$,$$$16,200$