please answer both parts

The records for the Clothing Department of Tamarisk's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $24,800; at cost $17,100 Purchases in January: at retail $135,400; at cost $86,710 Freight-in: $7,000 Purchase returns: at retail $3,000; at cost $2,200 Transfers in from suburban branch: at retail $13,200; at cost $9.200 Net markups: $8,100 Net markdowns: $4,100 Inventory losses due to normal breakage, etc: at retail $300 Sales revenue at retail: $93,900 Sales returns: $2,400 Compute the inventory for this department as of January 31 , at retail prices. Ending inventory at retail Purchase returns: at retail $3,000; at cost $2,200 Transfers in from suburban branch: at retail $13,200; at cost $9,200 Net markups: $8,100 Net markdowns: $4,100 Inventory losses due to normal breakage, etc: at retail $300 Sales revenue at retail: $93,900 Sales returns: $2,400 Compute the inventory for this department as of January 31 , at retail prices. Ending inventory at retail Compute the ending inventory using lower-of-average-cost-or-market. Ending inventory at lower-of-average-cost-or-market $