pls explain question

The records of Sheffield Menswear report the following data for the month of September: Sales $118,600 $60,700 Sales returns 2,900 122.000 Purchases (at cost) Purchases (at sales price) Purchase returns (at cost) Purchase returns (at sales price) Additional markups 10,900 2,800 Markup cancellations 1.900 4,100 Markdowns 9,600 Beginning inventory (at cost) 33,300 Markdown cancellations 3,500 Beginning inventory (at sales price) 48,400 Freight on purchases 3,800 Your answer is partially correct. Estimate the ending inventory using the retail inventory method. (Round Intermediate calculations to 2 decimal place, eg. 15.21% and the final answers to decimal places, eg. 5,275.) 53500 Ending inventory, at retail Ending inventory, at cost 28992