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 $