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.