Gulf Corp. wants to prepare interim financial statements for the first quarter of 2023 but would like to avoid making a physical count of inventory. During the last five years, the company's gross profit rate has averaged 35%. The following information for the year's first quarter is available from its records: \begin{tabular}{|lr|} \hline January 1, beginning inventory & 162,000 \\ Purchases_ & 517,000 \\ Purchase returns & 3,400 \\ Transportation in & 25,300 \\ Sales & 758,000 \\ Sales returns & 3,600 \\ \hline \end{tabular} Fill in the following schedule using the gross profit method to estimate the company's March 31 ending inventory: Goods available for sale Not sales Estimated cost of goods sold Estimated March ending inventory