A fire wiped out Parvati Paper Company's Inventory. The insurance company will accept an estimate using the retail method. Last year's balance sheet stated that the ending inventory was $ $11$ comma $000$ and it would usually sell for $ $36$ comma $000.$ Mr$.$ Pichai knows that the cost of purchases was $ $180$ comma $000$ and the retail selling prices for the paper totalled $ $293$ comma $000.$ Credit card receipts indicate that there was $ $238$ comma $000$ of sales since the beginning of the year. Calculate the cost of the lost ending inventory for the insurance company. $($Round the retail ratio to two decimal places and the final answer to the nearest dollar.$)$

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Part $1$

The lost ending inventory is $

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