I need helping figuring out how to calculate the estimated ending inventory at cost.

Required information (The following information applies to the questions displayed below.) Raleigh Department Store uses the conventional retail method for the year ended December 31, 2019. Available information follows: a. The inventory at January 1, 2019, had a retail value of $46,000 and a cost of $29,160 based on the conventional retail method. b. Transactions during 2019 were as follows: Cost $291,540 6,000 5,100 Retail $500,000 11,000 Gross purchases Purchase returns Purchase discounts Gross sales Sales returns Employee discounts Freight-in Net markups Net markdowns 500,000 8,500 3,500 27,000 26,000 11,000 Sales to employees are recorded net of discounts. c. The retail value of the December 31, 2020, inventory was $61,800, the cost-to-retail percentage for 2020 under the LIFO retail method was 64%, and the appropriate price index was 103% of the January 1, 2020, price level. d. The retail value of the December 31, 2021, inventory was $49,290, the cost-to-retail percentage for 2021 under the LIFO retail method was 63%, and the appropriate price index was 106% of the January 1, 2020 price level. 2 of 3 Required: 2. Estimate ending inventory for 2019 assuming Raleigh Department Store used the LIFO retail method. (Amounts to be deducted should be indicated with a minus sign.) Answer is not complete. Cost Retail Cost-to- Retail Ratio $ 46,000 500,000 Beginning inventory Add: Purchases Add: Freight-in Less: Purchase returns Less: Purchase discounts Add: Net markups Less: Net markdowns Goods available for sale (excluding beginning inventory) Goods available for sale (including beginning inventory) 29,160 291,540 27,000 6,000 5,100 11,000 26,000 11,000 504,000 550,000 307,440 336,600 $ Cost-to-retail percentage 61% $ Less: Net sales Sales Sales returns Employee discounts Estimated ending inventory at retail Estimated ending inventory at cost 500,000 (8,500) 3,500 $ 550,000 Is 335,500