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 $ 8,700 40,700 670 470 1,670 870 29,100 Based on this information, what is the Inventory at December 31, Year 2? Multiple Choice O $28.230 O $19.260 $12.270 O $20,830