You are given the following data for a business with a year-end 31/08/2022: - Inventory as at 01/09/2021: 165,000 - Cost of sales: 444,000 Upon completing the inventory valuation as at 31/08/2022, the business discovered that 5,000 worth of inventory had been stolen and would need to be written off. In addition, some inventory with a cost of 7,000 has a net realisable value of 6,000. The total closing inventory value before any of the aforementioned adjustments amounted to 120,000. What is the value of the inventory bought during the year ending 31/08/2022? Select one: a. 393,000 b. 399,000 c. 394,000 d. 388,000