The inventory value to the financial statements of Q for the year ended 31 December 20X4 was based on an inventory count on 4 January 20X5,which gave a total inventory value of $836,200. Between 31 December and 4 January,the following transactions took place: $ Purchases of goods 8,600 Sales of goods (profit margin 30 % on sales) 14,000 Goods returned by Q to supplier 700 What adjusted figure should be included in the financial statements to inventories at 31 December 20X4?