Can you please tell me what I am missing?

Required information [The following information applies to the questions displayed below.] Raleigh Department Store uses the conventional retail method for the year ended December 31, 2019. Available information follows: a. The inventory at January 1, 2019, had a retail value of $53,000 and a cost of $36,930 based on the conventional retail method. b. Transactions during 2019 were as follows: Gross purchases Purchase returns Purchase discounts Ss sales Sales returns Employee discounts Freight-in Net markups Net markdowns Cost Retail $327,870 $570,000 6,700 18,000 5,800 568,000 7,500 2,000 30,500 33,000 18,000 Sales to employees are recorded net of discounts. C. The retail value of the December 31, 2020, inventory was $61,880, the cost-to-retail percentage for 2020 under the LIFO retail method was 70%, and the appropriate price index was 104% of the January 1, 2020, price level. d. The retail value of the December 31, 2021, inventory was $53,500, the cost-to-retail percentage for 2021 under the LIFO retail method was 69%, and the appropriate price index was 107% of the January 1, 2020, price level. Required: 1. Estimate ending inventory for 2019 using the conventional retail method. (Amounts to be deducted should be indicated with a minus sign.) X Answer is not complete. Cost-to- Retail Cost Retail Ratio $ $ $ 53,000 Beginning inventory Add: Purchases 570,000 Add: Freight-in 36,930 327,870 30,500 (6,700) (5,800) Less: Purchase returns (18,000) Less: Purchase discounts Add: Net markups 33,000 638,000 (18,000) 620,000 Less: Net markdowns Goods available for sale $ 382,800 Cost-to-retail percentage 60% Less: Net sales Sales $ 568,000 (7,500) 2,000 Sales returns Employee discounts Estimated ending inventory at retail Estimated ending inventory at cost $ 620,000 $ 34,500 Required: 2. Estimate ending inventory for 2019 assuming Raleigh Department Store used the LIFO retail method. (Amounts to be deducted should be indicated with a minus sign.) X Answer is not complete. Cost Retail Cost-to- Retail Ratio EA $ Beginning inventory Add: Purchases 53,000 570,000 Add: Freight-in O 36,930 327,870 30,500 (6,700) (5,800) Less: Purchase returns (18,000) Less: Purchase discounts Add: Net markups Less: Net markdowns 33,000 (18,000) 567,000 620,000 345,870 Goods available for sale (excluding beginning inventory) Goods available for sale (including beginning inventory) $ 382,800 Cost-to-retail percentage 61% Less: Net sales Sales Sales returns $ 568,000 (7,500) 2,000 Employee discounts Estimated ending inventory at retail Estimated ending inventory at cost 620,000 $ 39,675