Fosbre Corporation's April 30 inventory was destroyed by fire. January 1 inventory was $184, 900, and purchases for January through April totaled $522, 900. Sales revenue for the same period were $724, 100. Fosbre's normal gross profit percentage is 35% on sales. Using the gross profit method, estimate Fosbre's April 30 inventory that was destroyed by fire. Estimated ending inventory destroyed in fire $