Drake Corporation had the following amounts, all at retail: Beginning inventory $ 3,600 Purchases $140,000 Purchase returns 6,000 Net markups 18,000 Abnormal shortage 4,000 Net markdowns 2,800 Sales 72,000 Sales returns 1,800 Employee discounts 1,600 Normal shortage 2,600 What is Drake's ending inventory at retail? $74,400. $76,000 $77,600. $78.400