Adams Corporation uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of sold. The following data are available for the month of September 2021: Beginning inventory Net purchases Net markups Net markdowns Net sales Cost Retail $21,400 $38,600 10,700 ? 8,500 2,500 ? The company used the average cost flow method and estimated inventory at the end of September to be $17,120.00. If the com 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.) * Answer is complete but not entirely correct. $ 15,400 Net purchases at retail Net sales $ 32.000