..... Sand Company reported the following information for 2026: accounts receivable $61,600 sales discounts $ 2,400 purchase returns $ 1,900 gross profit $38,300 freight-in ..... $11,200 bad debt expense $17,500 sales revenue $97, 100 beginning inventory $57,300 purchases ..... $81,800 freight-out .. $ 9,300 sales returns & allowances $12,700 purchase discounts $ 8,600 Calculate Sand Company's ending inventory for 2026