quick please

Below is the inventory data for Solla Inc Solla uses the retail method approximating average and lower of cost or market to estimate its ending inventories. cont Inventory, January 1 $ 51,000 17,000 Purchases 321.300 465,100 Net markupa 7,800 Net markdowns 16,500 Net sales 390,000 Required: Estimate the ending inventory as of December 31, 2021. (Round "Cost to retail percentage to 1 decimal place.) Estimated ending inventory at retail Estimated ending inventory at cost