pls, all work. and company name!!! it is an exam!

D A B C When you undertook the preparation of the financial statements for Telfer Company at 1 January 31, 2018, the following data were available: 2 At Cost At Retail 3 Inventory, February 1, 2017 $70,800 $98,500 4 Markdowns 35,000 5 Markups 63,000 6 Markdown cancellations 20,000 7 Markup cancellations 10,000 8 Purchases 219,500 294,000 9 Sales revenue 335,000 10 Purchases returns and allowances 4,300 5,500 11 Sales returns and allowances 10,000 12 Instructions: Compute the ending inventory at cost as of January 31, 2018, using the retail method which approximates lower of cost or market. Your solution should be in good form 13 with amounts clearly labeled. 14 15