You are reviewing the records for you business and the accounting department has given you the following inventory schedule. Inventory Item Cost of Item Market Value $4,650 $5,500 7. 200 6 6,450 .1990 6.100 6.100 D 4.350 5,000 8,100 9,300 9,250 8,600 When the financial statements are prepared and assuming the accounting department analyzes each item separately, the amount presented on the balance sheet in Inventory will be: .... B ..... Inventory