5. (5 points) The records of Air Bud's Boutique report the following data for the month of April. Sales revenue $135,300 Purchases (at cost) $60,500 Sales returns 8,100 Purchases (at sales price) 108,500 Markups, net 7,000 Purchase returns (at cost) 2,100 Markdowns, net 8,100 Purchase returns (at sales price) 3,000 Beginning inventory (at cost) 22,650 Beginning inventory (at sales price) 36,693 Compute the ending inventory as indicated below. Round calculations to 3 decimal places. a. Ending inventory using conventional retail inventory method b. Ending inventory using LIFO retail inventory method