Crosby Department Store estimates inventory by using the retail inventory method. The information was developed:

Crosby Department Store estimates inventory by using the retail inventory method. The following information was developed: Beginning inventory Goods purchased Net sales At Cost $465,000 900,000 At Retail $ 750,000 1,350,000 1,500,000 The estimated cost of the ending inventory is $210,000 $372.000 $390,000 O $400,000