Sparrow Company uses the retail inventory method to estimate ending inventory and cost of goods sold. Data for 2018 are as follows:

	Cost			Retail
Beginning inventory	$	92,000		$	182,000
Purchases		360,000			582,000
Freight-in		9,200
Purchase returns		7,200			11,200
Net markups					16,200
Net markdowns					12,200
Normal spoilage					3,200
Abnormal spoilage		4,840			8,200
Sales					542,000
Sales returns					10,200

The company records sales net of employee discounts. Discounts for 2018 totaled $4,200. Required: 1. Estimate Sparrows ending inventory and cost of goods sold for the year using the retail inventory method and the average cost application. 2. Estimate Sparrows ending inventory and cost of goods sold for the year using the retail inventory method and the conventional application. (For all requirements, round Cost-to-retail percentage to two decimal places and final answers to whole dollars.)

Average cost application	Conventional application
Estimated ending inventory at retail	$209,400	$209,400
Estimated ending inventory at cost		$123,630
Estimated cost of goods sold		$325,530

Please fill out just the two missing numbers, the rest is correct. thanks!