es are from a juniors' sportswear department in a California store for May: Markdowns Purchases (retail) Returns to vendors Transfers in from Oregon store (retail) Transfers out to Arizona store (retail) Net sales Opening book inventory (retail) $42,000 $180,000 $3,500 $8,000 $4,000 $125,000 $315,000 a. Determine the closing book inventory for May at retail. b. If planned June book beginning inventory is supposed to be $319,200, what does the buyer need to do