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 2021:

	Cost		Retail
Beginning inventory	$	27,200	$	40,800
Net purchases		13,600		?
Net markups				4,900
Net markdowns				1,900
Net sales				?

The company used the average cost flow method and estimated inventory at the end of September to be $24,120.00. If the company had used the LIFO cost flow method, the cost-to-retail percentage would have been 50%. Required: Compute net purchases at retail and net sales for the month of September using the information provided. (Do not round your intermediate calculations.)