Inventory loss calculation requires sales data for closing inventory estimate Steps:

• Calculate goods available for sale at cost: opening inventory $4500 + purchases$17600 = $22100.
• The fire damaged goods costing $4800, with salvage value$950 (NRV).
• To find total inventory at fire date, subtract cost of sales from goods available; cost of sales = sales / (1 + 0.31).
• Sales amount not provided, so closing inventory before fire and total loss (destroyed + write-down on damaged) cannot be determined.

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Final answer: Not enough information.