Also: Is the question asking for "at-cost" ending inventory or ending inventory at retail?

The records of Skysong's Boutique report the following data for the month of April. Sales revenue $108,600 Purchases (at cost) $49,700 Sales returns 1,900 Purchases (at sales price) 92,100 Markups 9,200 Purchase returns (at cost) 1,900 Markup cancellations 1,300 Purchase returns (at sales price) 2,800 Markdowns 8,300 35,220 Beginning inventory (at cost) Beginning inventory (at sales price) Markdown cancellations 2,600 45,000 Freight on purchases 2,300 Compute the ending inventory by the conventional retail inventory method. (Round ratios for computational purposes to O decimal places, e.g. 78% and final answer to O decimal places, e.g. 28,987.) Ending inventory using conventional retail inventory method $