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The records for the Clothing Department of Concord's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $25,000; at cost $16,900 Purchases in January: at retail $138,000; at cost $92,444 Freight-in: $6,900 Purchase returns: at retail $3,000; at cost $2,300 Transfers in from suburban branch: at retail $13,000; at cost $9,000 Net markups: $7,800 Net markdowns: $4,000 Inventory losses due to normal breakage, etc.: at retail $300 Sales revenue at retail: $93,100 Sales returns: $2,400 Compute the inventory for this department as of January 31, at retail prices. Ending inventory at retail $ e Textbook and Media Compute the ending inventory using lower-of-average-cost-or-market. (Round ratios for computational purposes to O decimal places, e.g 78% and final answer to 0 decimal places, e.g. 28,987.) Ending inventory at lower-of-average-cost-or-market $