Skysong Corporation's April 30 inventory was destroyed by fire. January 1 inventory was $141,700, and purchases for January through April totaled $549,800. Sales revenue for the same period was $726,000. Skysong's normal gross profit percentage is 35% on sales. Using the gross profit method, estimate Skysong's April 30 inventory that was destroyed by fire. Estimated ending inventory destroyed in fire $