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Question - Oust the Turtle Company records inventory using the perpetual inventory system and follows the allowance method in accounting for inventory decline. Its ending inventory's costs and net realizable values on the following dates are:
Date
COST
NRV
December 31, 2020
380,000
370,000
December 31, 2021
400,000
385,000
December 31, 2022
200,000
192,000
Required - How much is the loss from inventory decline in 2022?
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