10. (22pts) Calculate:(a) closing book inventory at retail; (b) shortage or overage (@gross cost of merchandise sold, and (d) maintained markup % (e) gross margina Cost $69.420 425,580 5,560 3,450 3,200 3,190 Retail $127.900 884,720 11 320 Opening inventory Purchases Returns to vendors Freight Transfers from/in Transfers to/out Gross sales Customer returns Markdowns Markdown cancellations Employee discounts Closing physical inventory 7.910 7,280 870,500 46,480 51,510 7,390 3,860 119,060