Whittle Landscape Supplies, which uses a perpetual inventory system and the FIFO costing method, has these account balances at January 31, 2020, prior to releasing the financial statements for the year. Inventory Cost of Goods Sold Sales Revenue Beg. Bal. 54,000 Bal 500,000 Bal. 1,000,000 End. Bal 91,000 The company has determined that the net realizable value of the January 31, 2020, ending inventory is $82,000. Required Prepare Whittle Landscape Supplies' partial balance sheet at January 31, 2020, to show how Whittle would apply the lower-of-cost-and-net-realizable-value rule to inventories. Include a complete heading for the statement. Assets