Can you help me I need to see how to do it

Mays Dress shop's inventory at cost on January 1 was $40,500, Its retail value was $60,500 During the year May purchased additional merchandise at a cost of $195 300 with a retail value of $395,300 The net sales at retal for the year were $349500 Calculate May's inventory at cost by the retail method (Round the "cost ratio" to the nearest whole percent) Retail Cost of goods available for sale Less net sales for year Ending inventory at retail Cost ratio at cost