Stark Department Store estimates inventory by using the retail inventory method. The following information was developed: 
The estimated cost of the ending inventory is
Definitions:
Negotiable Instrument
An official written promise to pay a specified amount of money, which can be demanded at any time or payable at an agreed upon time, identifying the payer on the document.
Secondary Liability
A legal responsibility whereby one party is held liable for the actions of a third party, typically in copyright or partnership cases.
Unauthorized Signature
An unauthorized signature is a signature made without the express permission of the person whose name is signed, often considered fraudulent or voidable.
Negligence
A legal concept where an individual fails to exercise a reasonable level of care, resulting in harm or damage to another person.
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