Blue Company has the following data for the year: 
What is the estimated ending inventory? (Round your final answer to the nearest dollar. )
Definitions:
Financial Statement
A financial statement is a formal record of the financial activities and position of a business, person, or other entity.
Permanent/Temporary
Categories representing either enduring, long-term attributes or conditions, or those that are short-lived and transient.
Post-closing Trial Balance
A list of all accounts and their balances after closing entries have been made, ensuring that debits equal credits.
Accounts Receivable
Money owed to a company by its customers for goods or services delivered on credit.
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