I keep getting $142,000 not sure what im doing wrong.

Trent Co. uses the retail inventory method. The following information is available for the current year. Cost Retail Beginning inventory $ 78,000 $122,000 Purchases 295,000 415,000 Freight-in 5,000 Net markups 15,000 Net Markdowns 20,000 Sales 390,000 The approximate cost of the ending inventory by the conventional retail method is: a. $90,797. b. $94,921. c. $97,239. d. $100,895