Please calculate it correctly and show steps. I also have these 2 numbers but they may be wrong

24,705.82 or 20,996

$48,200 95,900 1,800 2,800 35,558 43,700 $103,900 Purchases (at cost) Sales revenue Sales returns Markups Markup cancellations Markdowns Markdown cancellations Freight on purchases 1,800Purchases (at sales price) 9,700 Purchase returns (at cost) 1,400 Purchase returns (at sales price) 9,300 Beginning inventory (at cost) 2,500 Beginning inventory (at sales price) 2,200 Compute the ending inventory by the conventional retail inventory method. (Round ratios e.g. 28,987.) Ending inventory using conventional retail inventory method 40,600