5. In recent years, the gross profit margin of Zhonghe Company has been maintained at 30%. There is an initial inventory cost of $80,000 on January 1, 20X1, and the account shows that the net sales revenue of the year is $1,400,000 and the net purchase cost is $960,000. Please estimate the ending inventory of Zhonghe Company on December 31, 20X1 with 30% gross profit. (10%)