I need help with the red blanks please show work and provide answers , thank you

[The following information applies to the questions displayed below.] Raleigh Department Store uses the conventional retail method for the year ended December 31, 2022. Available information follows: a. The inventory at January 1,2022 , had a retail value of $31,000 and a cost of $11,000 based on the conventional retail method. b. Transactions during 2022 were as follows: Sales to employees are recorded net of discounts. c. The retail value of the December 31,2023 , inventory was $48,150, the cost-to-retail percentage for 2023 under the LIFO retail method was 42\%, and the appropriate price index was 107% of the January 1, 2023, price level. d. The retail value of the December 31,2024 , inventory was $43,450, the cost-to-retail percentage for 2024 under the LIFO retail method was 41%, and the appropriate price index was 110% of the January 1, 2023, price level. \begin{tabular}{|c|c|c|c|} \hline & Cost & Retail & \begin{tabular}{l} Cost-to- \\ Retail \end{tabular} \\ \hline Beginning inventory & 11,000 & 31,000 & \\ \hline Add: Freight-in & 20,000 & 02 & \\ \hline Add: Net markups & 02 & 20,000 & \\ \hline Add: Purchases & 570,000 & 953,000 & \\ \hline Less: Net markdowns & 02 & 4,000 & \\ \hline Less: Purchase discounts & 5,000 & 02 & \\ \hline Less: Purchase returns & (6,000) & (4,000) & \\ \hline Goods available for sale (excluding beginning inventory) & 0 & 965,000 & \\ \hline Goods available for sale (including beginning inventory) & $590,000 & 996,000 & \\ \hline Cost-to-retail percentage & & & 60.00% \\ \hline \multicolumn{4}{|l|}{ Less: Net sales } \\ \hline Sales & $996,000 & & \\ \hline \multicolumn{4}{|l|}{ Sales returns } \\ \hline Employee discounts & 46,000 & 27,000 & \\ \hline Estimated ending inventory at retail & & 24,600 & \\ \hline Estimated ending inventory at cost & 24,600 & & \\ \hline \end{tabular}