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 $ 8,400 40,400 640 440 1,640 840 28, Bee Based on this information, what is the inventory at December 31. Year 2