The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Blunt, Inc, for an operating period. Assuming Blunt, Inc, using LIFO periodic inventory procedures, the ending inventory cost is: $280 $420 $310 $440 None of the above. In reconciling the July bank statement, the vice president discovered that the bookkeeper had recorded a check written for $353 as $533 the each disbursements journal. For the bank reconciliation the $180 error should be