Net sales at retail for year

Beginning inventory$-$cost

Beginning inventory$-$retail

Purchases$-$cost

Purchases$-$retail

$$39,000$

$$26,000$

$$48,000$

$$13,800$

$$18,800$

$\backslash$table$[[,$Cost,Retail$],[$Beginning inventory,,,$],[$Net purchases,,,$],[$Cost of goods available for sale,,,$],[$Less net sales at retail,,,$],[$Ending inventory at retail,,,$],[$Cost ratio,,,$],[$Ending inventory at cost$,,,]]$