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Almaden Valley Variety Store uses the retail inventory method to estimate ending inventory and cost of goods sold. Data for 2021 are as follows: Cost $ 31,000 121,600 6,600 4,500 Retail $ 39,000 184,000 Beginning inventory Purchases Freight-in Purchase returns Net markups Net markdowns Normal spoilage Net sales 11,000 15,500 12,500 6,100 171,000 Required: Complete the table below to estimate the ending inventory and cost of goods sold for 2021, applying the conventional retail method using the information provided. (Round ratio calculation to 2 decimal places (i.e., 0.1234 should be entered as 12.34%.). Enter amounts to be deducted with a minus sign.) Cost Retail Cost-to-Retail Ratio Beginning inventory $ 31,000 $ 39,000 184,000 Purchases Freight-in 121,600 6,600 (4,500) Purchase returns Net markups 15,500 238,500 Net markdowns (12,500) 226,000 Goods available for sale 154,700 Cost-to-retail percentage % Normal spoilage Net sales (6,100) (171,000) 48,900 $ Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold