Loire Co.has used the FIFO method since it began operations in Year 3. Loire changed to the weighted-average method for inventory measurement at the beginning of Year6. This change was justified. In its Year6 financial statements, Loire included comparative statements for Year 5 and Year 4. The following shows year-end inventory balances under the FIFO and weighted-average methods:

Year	FIFO	Weighted-Average
3	$90,000	$108,000
4	156,000	142,000
5	166,000	150,000

What amount should Loire report as inventory in its financial statements for the year ended December31, Year 4, presented for comparative purposes?