Blossom Corporation's April 30 inventory was destroyed by fire. January 1 inventory was $145,300, and purchases for January through April totaled $452,200. Sales revenue for the same period was $694,400. Blossom's normal gross profit percentage is 30% on sales. Using the gross profit method, estimate Blossom's April 30 inventory that was destroyed by fire. Estimated ending inventory destroyed in fire $