On September 22, 2024, a flood destroyed the entire merchandise inventory on hand in a warehouse owned by the Rocklin Sporting Goods Company. The following information is available from the records of the company's periodic inventory system: Inventory, January 1, 2024 Net purchases, January 1 through September 22 Net sales, January 1 through September 22 Gross profit ratio Required: $ 157,000 387,000 635,000 30% Complete the below table to estimate the cost of inventory destroyed in the flood using the gross profit method.