during 2023, Harmony Co. sold $516,000 of merchandise at marked retail prices. At the end of 2023, the following information was available from its records: At Cost At Retail Beginning inventory $ 123,600 $ 252,800 Net purchases 227,240 389,600 Use the retail method to estimate Harmonys 2023 ending inventory at cost. (Round your intermediate and final answers to 2 decimal places.)