The end-of-the-year account balances for Yelton Industries are as follows: Office supplies Raw materials Work-in-process Finished goods $3,000 21,000 O $104,000. O $46,000. $99,000. $78,000. 32,000 46,000 Prepaid insurance 7,000 The amount Yelton should report as inventories on the balance sheet is

The end-of-the-year account balances for Yelton Industries are as follows: Office supplies $3,000 Raw materials 21,000 Work-in-process 32,000 Finished goods 46,000 Prepaid insurance 7,000 The amount Yelton should report as inventories on the balance sheet is $104,000$46,000$99,000$78,000