Bonita Corporation's April $30$ inventory was destroyed by fire. January $1$ inventory was $$160,300,$ and purchases for January through April totaled $$536,100.$ Sales revenue for the same period was $$631,000.$ Bonita's normal gross profit percentage is $35\%$ on sales.

Using the gross profit method, estimate Bonita's April $30$ inventory that was destroyed by fire.

Estimated ending inventory destroyed in fire

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