please show working. have tried 77200 too as per other chegg answer but incorrect.

The records for the Clothing Department of Bridgeport's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $24,900; at cost $16,700 Purchases in January: at retail $138,000; at cost $86,890 Freight-in: $7,000 Purchase returns: at retail $3,100; at cost $2,300 Transfers in from suburban branch: at retail $12,700; at cost $9,100 Net markups: $8,100 Net markdowns: $4,100 Inventory losses due to normal breakage, etc.: at retail $400 Sales revenue at retail: $96,500 Sales returns: $2,400 (a) Compute the inventory for this department as of January 31 , at retail prices