The following amounts appeared on the Mendelstein Company's adjusted trial balance as of October $31,2023,$ the end of its fiscal year:

$\backslash$table$[[$Merchandise inventory,Debit,Credit$],[$Other assets,$1,750,],[$Liabilities$,47,000,],[$Joe Mendelstein, capital,$$43,340,],[$Joe Mendelstein, withdrawals,$3,700,37,690],[$Interest income,,$185],[$Sales$,8,200,],[$Sales returns and allowances,$1,195,],[$Sales discounts,$44,200,],[$Purchases$,,],[$Purchase returns and allowances,$5,400,],[$Purchase discounts,$18,500,],[$Transportation$-$in$,9,900,],[$Sales salaries expense,$3,900,],[$Rent expense, selling space,$9,700,],[$Store supplies expense,$22,700,],[$Advertising expense,$8,300,],[$Office salaries expense,$3,640,],[$Rent expense, office space,$$188,085,$$$188,085$

A physical count shiws that the cost of the endinf inverntory is $$13,300$