Adams Corporation uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available for the month of September 2016: The company used the average cost flow method and estimated inventory at the end of September to be $16, 060.00. If the company had used the LIFO cost flow method, the cost-to-retail percentage would have been 50%. Compute net purchases at retail and net sales for the month of September