1. 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:

   1. Cost to Retail Percentage = % (Enter as a whole number - no decimals or commas.)
   2. Goods Available for Sale (retail) = $ (Enter as a whole number - no decimals or commas.)
   3. Goods Available for Sale (cost) = $ (Enter as a whole number - no decimals or commas.)
   4. Estimated Ending Inventory (cost) = $ (Enter as a whole number - no decimals or commas.)
   5. Estimated Cost of Goods Sold (cost) = $ (Enter as a whole number - no decimals or commas.)