The trial balance of IRL Limited shows cost of sales for the year of 99,000, which includes the closing inventory at cost. Following a review of the inventory valuations, the directors advise you that they have concerns about the valuation of closing inventory and that they believe the Net Realisable Value of this inventory will be 10% lower than the cost of 22,000. What is the final Cost of Sales figure for IRL Limited after making any necessary adjustments in relation to the inventory?