The following information for Year 2 is taken from the accounts of Tuttle Company. The company uses the periodic inventory system. 
Based on this information, what is the inventory at December 31, Year 2?
Definitions:
Kelley's Covariation Model
A theory that explains how individuals attribute cause to behavior based on the consistency, distinctiveness, and consensus of the observed action.
High Distinctiveness
Describes situations or attributes that stand out significantly from others, making them more noticeable or memorable.
Bradley Cooper Movie
Refers to any film featuring Bradley Cooper, an American actor known for his roles in various genres of movies.
Mirror Neurons
Neurons that fire both when an individual acts and when the individual observes the same action performed by another, believed to play a role in understanding others' actions, intentions, and emotions.
Q19: If a company uses the periodic inventory
Q36: While preparing its bank reconciliation, Maynard Company
Q80: Indicate how each event affects the financial
Q83: Yowell Company began operations on January 1,
Q83: Gross Company established a $250 petty cash
Q94: Which of the following statements is true
Q121: What is the chief advantage of the
Q132: If a company is using the lower-of-cost-or-market
Q162: JJ Company purchased on account merchandise with
Q163: Turner Company reported assets of $20,000 (including