You are advising Mardi's Tennis Supplies on inventory values. You have the following information on some inventory which is held in the tennis shop. Number Inventory item Hand on Historic Cost Current Net Replacement Realisable Cost Value Tennis Balls 2,220 $1.75 $1.85 $2.30 Smash Racquets 18 $178.00 $180.00 $150.00 Pairs of Shoes 26 pairs $110.00 $140.00 $240.00 Sweat Bands 128 $6.50 $6.00 $10.50 Towels 38 $15.50 $14.50 $12.50 What is the value of this inventory to be recognised in the financial statements. Enter a whole dollar amount and do not use cents