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Problem 9-8 The records for the Clothing Department of Larkspur's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $24,600; at cost $16,600 Purchases in January: at retail $136,900; at cost $71,358 Freight-in: $9,400 Purchase returns: at retail $3,000; at cost $2,200 Transfers in from suburban branch: at retail $12,800; at cost $7,100 Net markups: $8,100 Net markdowns: $4,000 Inventory losses due to normal breakage, etc.: at retail $300 Sales revenue at retail: $96,200 Sales returns: $2,500 Compute the inventory for this department as of January 31, at retail prices. Ending inventory at retail Compute the ending inventory using lower-of-average-cost-or-market. (Round ratios for computational purposes to O decimal places, e.g 7890 and final answer to 0 decimal places, e.g. 28,987.) Ending inventory at lower-of-average-cost-or-market