ClubRetail uses a periodic inventory system and has the following inventory data for the year ending December 31, 2021: Cost Retail Beginning Inventory 26,000 50,000 Net Purchases 22,000 69,000 Net Markups 6,000 Net Markdowns 5,000 Net Sales 89,000 Assume ClubRetail uses the retail inventory method with an average-cost cost flow assumption, please calculate the following: Cost to Retail Percentage = % (Enter as a whole number - no decimals or commas.) Goods Available for Sale (retail) = $ (Enter as a whole number - no decimals or commas.) Goods Available for Sale (cost) = $ (Enter as a whole number - no decimals or commas.) Estimated Ending Inventory (cost) = $ (Enter as a whole number - no decimals or commas.) Estimated Cost of Goods Sold (cost) = $ (Enter as a whole number - no decimals or commas.)