Estimation of Fire Loss On September 28, 2007 a fire destroyed the entire merchandise inventory of the Carroll Corporation. The following information is available:

Sales, January 1—September 28, 2007

$540,000

Inventory, January 1, 2007

$150,000

Merchandise purchases, January 1—September 28, 2007 (including $60,000 of goods in transit on September 28, 2007, shipped FOB shipping point)

$465,000

Markup percentage on cost

20%

Required

What is the estimated inventory on September 28, 2007 immediately prior to the fire?