Swifty Corporation's April 30 inventory was destroyed by fire, January 1 inventory was $ 159,400, and purchases for January through April totaled $ 504,000. Sales revenue for the same period was $ 671,100. Swifty's normal gross profit percentage is 35% on sales. Using the gross profit method, estimate Swifty's April 30 inventory that was destroyed by fire. Estimated ending inventory destroyed in fire