Evans Inc.had the following balances and transactions during 2014: 
What is the amount of the company's Merchandise Inventory,as disclosed in the December 31,2014 balance sheet as per the periodic last-in,first-out (LIFO) costing method?
Definitions:
Lithifies
The process by which sediments are compacted and cemented into solid rock, typically over geological time scales.
Sedimentary Rock
Rock formed by the accumulation and compaction of sediments, often containing fossils and layers that record Earth's history.
Loose Sediment
Unconsolidated particles of rock, soil, or minerals deposited by water, wind, or ice.
Sediment Production
The process of generating material, like sand, silt, and clay, that can be transported by water, wind, or ice, and deposited as sediment.
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