Oriole Company lost all of its inventory in a fire on December 26, 2022. The accounting records showed the following inventory- related data for November and December. December November (to 12/26) Net sales $612,000 $720,000 Beginning inventory 30,000 39,000 Purchases 389,000 424,000 Purchase returns and allowances 13,000 14,800 Purchase discounts 8,500 9,500 Freight-in 8,700 10,500 Ending inventory 39,000 ?