Is the depreciation expense5000 added to the accumulated

Question

1. In "Lisas Waterbed Emporium Inc. - BS", it says that the "inventory, September 30, 2012" under current assets is $91,000. In my text book it says that the same inventory is $82,000 which affects the cash amount by $9,000. Why is it that the "inventory, September 30, 2012" values are different?
2. Is the "depreciation expense($5,000)" added to the "accumulated depreciation, building and equipment($10,000)" when calculating the total fixed assets?