Coronado Company lost all of its inventory in a fire on December 26, 2022. The accounting records showed the following inventory- related data for November and December. November December (to 12/26) Net sales $569,375 $650,000 Beginning inventory 31,000 36,000 Purchases 383,000 422,000 Purchase returns and allowances 13,700 14,600 Purchase discounts 8,500 9,500 Freight-in 8,600 10,200 Ending inventory 36,000 ? Coronado is fully insured for fire losses but must prepare a report for the insurance company.