13. Harwichport Company has a current ratio of 3.0 and an acid-test ratio of 2.8. C

13. Harwichport Company has a current ratio of 3.0 and an acid-test ratio of 2.8. Current assets equal $210,000, of which $5,000 consists of prepaid expenses. The
remainder of current assets consists of cash, accounts receivable, marketable securities, and inventory. What is the amount of Harwichport Companys inventory?