calculate the shortage percent

Cost ($) Retail ($) 130,410 418,390 Opening inventory Gross purchases Returns to vendors Cash discounts 201,543 884,916 3,514 1,726 2,040 Alteration costs 1,620 Freight 1,690 Gross sales 806,430 Customer returns 60,340 Markdowns 120,630 Markdown cancellations 3,048 Additional markup 360 Employee discounts 1,010 Closing physical inventory 212,803