San Lorenzo General Store uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available for the month of October:

$\backslash$table$[[,$Cost,Retail$],[$Beginning inventory,$$51,000,$$$66,000],[$Net purchases,$19,280,33,200],[$Net markups,,$2,800],[$Net markdowns,,$1,600],[$Net sales,,$48,000]]$

Required:

Complete the table below to estimate the average cost of ending inventory and cost of goods sold for October using the information provided.

Note: Round ratio calculation to $2$ decimal places $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}34\%.).$ Enter amounts to be deducted with a minus sign.

$\backslash$table$[[,$Cost,Retail,$\backslash$table$[[$Cost$-$to$-$Retail$],[$Ratio$]]],[$Beginning inventory,$$,51,000,$$$,66,000,,],[$Net purchases$],[$Net markups$],[$Net markdowns$],[$Goods available for sale,,$51,000,,66,000,,],[$Cost$-$to$-$retail percentage,,,,,$108\mathrm{.}57,\%],[$Net sales$],[$Estimated ending inventory at retail,,,$$,66,000,,],[$Estimated ending inventory at cost$],[$Estimated cost of goods sold,,,,,,$]]$