Final answer:
Closing inventory of 82,100 is not derived from subtracting 19,050 from 88,150. The calculation of closing inventory involves adjusting beginning inventory by purchases or manufacturing costs and subtracting COGS. A mistake may have led to the misunderstanding of the figures involved in the calculation.
Step-by-step explanation:
To determine how you arrived at a closing inventory amount of 82,100, the understanding of accounting principles is essential. The calculation of closing inventory typically involves adjusting the beginning inventory by the cost of goods purchased or manufactured during the period, and then subtracting the cost of goods sold (COGS). If an inventory valuation was indicated at 88,150 and a mistake has led you to deduce subtracting 19,050 would result in the closing inventory, this might be an accidental conflation of different figures from a ledger or accounting statement. Usually, the subtraction method you mentioned might refer to adjusting for the purchases or sales return, not the straightforward calculation of closing inventory.