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Question - EM Inc. makes gadgets. At end of the period, EM has $21,500 of finished gadgets, $10,400 of work-in-process gadgets, and $2,100 of raw materials onsite. It also has goods in transit including $6,500 in gadgets sold and shipped FOB shipping point to one customer, $12,200 in gadgets sold and shipped FOB destination to another customer, and $4,600 in raw materials purchased and shipped FOB shipping point from a supplier. What is EM's total inventory?
A: $50,800
B: $34,400
C: $45,100
D: $57,300
Total shareholders' equity, end of year 2,300,000. Cash balance, beginning of year 1,300,000. How much is the cash balance at the end of the year?
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