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 $59,400. The following additional Information is available: Beginning merchandise inventory Purchase returns and allowances Purchases Transportation-in Sales Sales returns and allowances At Cost At Retail $ 75,900 $ 94,650 15,900 20,900 1.440,330 1,735,750 19.650 1,651,500 18,900 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 $59,400. The following additional Information is available: Beginning merchandise inventory Purchase returns and allowances Purchases Transportation-in Sales Sales returns and allowances At Cost At Retail $ 75,900 $ 94,650 15,900 20,900 1.440,330 1,735,750 19.650 1,651,500 18,900