4) MARK CORP HAS THE FOLLOWING PRELIMINARY INVENTORY DATA AT DECEMBER 31ST, 2013 INVENTORY COST INVENTORY ALLOWANCE (PRIOR TO ADJUSTMENT) 32,000 400 MARK RECORDED THE FOLLOWING ADJUSTING ENTRY TO FINALIZE THE 2013 FS: LOSS DUE TO MARKET DECLINE OF INVENTORY 120 INVENTORY ALLOWANCE 120 REQUIRED: WHAT IS THE INVENTORY MARKET VALUE AT 12/31/13 ( 5 POINTS) TED CORP HAS THE FOLLOWING PRELIMINARY INVENTORY DATA AT DECEMBER 31ST, 2013 INVENTORY COST INVENTORY ALLOWANCE (PRIOR TO ADJUSTMENT) 38,000 1,200 TED RECORDED THE FOLLOWING ADJUSTING ENTRY TO FINALIZE THE 2013 FS: 80 INVENTORY ALLOWANCE 80 RECOVERY OF INVENTORY ALLOWANCE REQUIRED: WHAT IS THE INVENTORY MARKET VALUE AT 12/31/13 ( 5 POINTS)