The following information for Year 2 is taken from the accounts of Tuttle Company. The company uses the periodic inventory system. Inventory, December 31, Year 1 Purchases Purchase returns and allowances Purchase discounts Freight on goods purchased under terms FOB shipping point Freight on goods sold under terms FOB destination Cost of goods sold Based on this information, what is the inventory at December 31, Year 2? $ 9,700 41,700 770 570 1,770 970 30,100