Northwest Fur Company started $2024$ with $$94,000$ of inventory on hand. During $2024,$$$410,000$ in inventory was purchased on account with credit terms of $\frac{3}{15},\frac{n}{45}.$ All discounts were taken. Purchases were all made f$.$o$.$b$.$ shipping point. Northwest paid freight charges of $$8,800.$ Inventory with an invoice amount of $$3,700$ was returned for credit. Cost of goods sold for the year was $$369,000.$ Northwest uses a perpetual inventory system.

What is ending inventory assuming Northwest uses the gross method to record purchases?