Have answer as you can see. Can someone show the work. Like how do you get everything from the 67,800 and to the end(99,800)

On November 21, 2021, a fire at Hodge Company's warehouse caused severe damage to its entire inventory of Product Tex. Hodge estimates that all usable damaged goods can be sold for $18,000. The following information was available from the records of Hodge's periodic inventory system: Inventory, November 1 Net purchases from November 1, to the date of the fire Net sales from November 1, to the date of the fire $130,000 146,000 226,000 Based on recent history, Hodge's gross profit ratio on Product Tex is 30% of net sales. Required: Calculate the estimated loss on the inventory from the fire, using the gross profit method. Estimated loss from fire $ 99,800 Explanation $ 130,000 146,000 276,000 Beginning inventory (from records ) Plus: Net purchases (from records) Cost of goods available for sale Less: Cost of goods sold: Net sales Less: Estimated gross profit of 30% Estimated cost of goods sold Estimated ending inventory Less: Value of usable damaged goods Estimated loss from fire $226,000 (67,800) (158, 200) 117,800 (18,000) $ 99,800