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Using the following information: 1. The bank statement balance is $5,328. 2. The cash account balance is $5,885. 3. Outstanding checks amounted to $731. 4. Deposits in transit are $1,199. 5. The bank service charge is $80. 6. A check for $30 for supplies was recorded as $21 in the ledger. The following units of an inventory item were available for sale during the year: The firm uses the periodic inventory system. During the year, 41 units of the item were sold. The value of ending inventory using FIFO is a. $2,145 b. $1,340 c. $2,485 d. $1,675 a. Cost ef merinandine iext b. Inventary Sacteriber 30