Northwest Fur Co. started 2013 with $ 32000 of merchandise inventory on hand. During 2013, $ 188000 in merchandise was purchased on account. Purchases were all made 1.0.b. shipping point. Northwest paid freight charges of $ 3700. Merchandise with an invoice amount of $ 2200 was returned for credit. Cost of goods sold for the year was $ 102000. Northwest uses a perpetual inventory system. What is the value of ending inventory