On December 31, 2021, CAT Company had the following account balances. CAT Company uses the retail inventory method to estimate ending inventory and cost of goods sold. Cost $ 99,000 359,000 9,900 7,900 Retail $189,000 589, Beginning inventory Purchases Freight-in Purchase returns Net markups Net markdowns Normal spollage Abnormal spoilage Sales Sales returns 11,900 16,900 12,900 3,900 8,900 549,000 10,900 CAT Company records sales net of employee discounts. Employee discounts for 2021 totaled $4,900, Required: Estimate CAT Company's ending inventory and cost of goods sold for the year using the retail inventory method and the average cost application (Round Cost-to-retail percentage to 2 decimal places and final answers to the nearest whole dollar amount.) Average cost application $ 214,300 $ 326,773 328,916 Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold