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 A $4,850 $5,350 B 7,200 6,500 6,900 6,900 D 4,350 4,650 E 8,400 9,000 F 9,450 9,200 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: A B D E 1 2 Inventory = 3 4