Pet Emporium had a robbery on the weekend in which a large amount of inventory was taken. The loss is covered completely by insurance. A physical inventory count determined that the cost of the remaining merchandise is $$58,900.$ The following additional information is available:

$\backslash$table$[[,$At Cost,At Retail$],[$Beginning merchandise inventory,$75,400,$$$94,150],[$Purchase returns and allowances,$15,400,20,400],[$Purchases$,1,348,380,1,733,250],[$Transportation$-$in$,19,150,],[$Sales$,,1,646,500],[$Sales returns and allowances,,$18,400]]$

Required:

Prepare an estimate of ending merchandise inventory using the retail method.

$\backslash$table$[[$PET EMPORIUM$],[$Estimated Inventory$],[,$At Cost,At Retail,$],[$Goods available for sale:$],[$Beginning inventory$],[$Purchases$],[,,,],[,,,],[,,,],[$Goods available for sale$],[,,,],[,,,],[$Cost to retail ratio,,,$\%],[$Estimated ending inventory at cost$,,0,]]$