Brief Exercise 8-26 Blue Spruce Inc. had beginning inventory of $21,900 at cost and $28,800 at retail. Net purchases were $157,800 at cost and $200,000 at retail. Net markups were $10,000, net markdowns were $6,300, and sales were $180,000. Calculate the ending inventory at cost using the retail method. (Round intermediate calculation to 2 decimal places, e.g. 15.21% and the final answer to 0 decimal places, e.g. 5,275.) Ending inventory $ SHOW LIST OF ACCOUNTS LINK TO TEXT