Current Attempt in Progress

Sunland Corporation's April $30$ inventory was destroyed by fire. January $1$ inventory was $$145,700,$ and purchases for January through April totaled $$482,600.$ Sales revenue for the same period was $$689,100.$ Sunland's normal gross profit percentage is $25\%$ on sales.

Using the gross profit method, estimate Sunland's April $30$ inventory that was destroyed by fire.

Estimated ending inventory destroyed in fire

$