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The inventory value for the financial statements of Q for the year ended 31 December 20X4 was based on an inventory count on 4 January 20X5, which gave a total inventory value of $836,200. Between 31 December and 4 January 20X5, the following transactions took place:
What adjusted figure should be included in the financial statements for inventories at 31 December 20X4? A. $834,300 B. $853,900 C. $818,500 D. $838,100 |