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 $4,200 $5,300 B 7,200 6,550 6,700 6,700 D 4,400 4,650 E 8,150 9,300 F 9,300 8,800 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 N 3 Inventory = 4 5 6 7 8 9 10