Almaden Valley Variety Store uses the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available:

Cost Retail

Beginning inventory $ $29,000$ $ $37,000$

Purchases $119,600182,000$

Freight$-$in $6,910$

Purchase returns $8,00010,000$

Net markups $14,500$

Net markdowns $11,500$

Normal spoilage $5,900$

Net sales $169,000$

Required:

Complete the table below to estimate the ending inventory and cost of goods sold, applying the conventional retail method using the information provided.

Note: Round ratio calculation to $2$ decimal places $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}34\%.).$ Enter amounts to be deducted with a minus sign.$\backslash$table$[[$ Answer is complete but not entirely correct.$],[$Beginning inventory,,Retail,$\backslash$table$[[$Cost$-$to$-$Retail$],[$Ratio$]],],[$$$,29,000,37,000,,],[$Purchases$,,119,600,182,000,,],[$Freight$-$in$,,6,910,0,,],[$Purchase returns,,$8,000,10,000x,,],[$Net markups,,$0,14,500,,],[,,223,500,,],[$Net markdowns,,,$11,500,,],[$Goods available for sale,,$147,510,212,000,,],[$Cost$-$to$-$retail percentage,,,,$66\mathrm{.}00,\%$