Brogan Company wants to estimate inventory destroyed by flood. Its average gross proft percentage it $42\%.$ The flowing information is

$(1)$ Beginning inventory: $$185\mathrm{.}000$

$(2)$ Purchases $$469,800$

$(3)$Purchases returns and allowances:$$8,625$

$(4)$ Transportation$-$in $$4\mathrm{.}844$

$(5)$ Sales $$825000$

$(6)$ Sales retums and allowances $$5,250$

Instructions: Calculate the value of the destroyed ending inventory using the gross profit method. Round numbers to the nearest dollar, if necessary