Hk-8aQ Company reported the following information for 2020: accounts receivable ....................... $39,000 sales discounts ........................... 1,300 purchase returns .......................... 3,800 gross profit .............................. 25,000 freight-in ................................ 6,700 bad debt expense .......................... 13,000 sales revenue ............................. 84,000 beginning inventory ....................... 24,000 purchases ................................. 87,400 freight-out ............................... 11,800 sales returns & allowances ................ 3,700 purchase discounts ........................ 1,700 Calculate Hk-8aQ Company's ending inventory for 2020.