The answer 36,888 was incorrect. How to solve for the correct answer?

The records of Pearl's Boutique report the following data for the month of April. 89,500 Purchases (at cost) Sales revenue Sales returns Markups Markup cancellations Markdowns Markdown cancellations Freight on purchases $49,400 95,900 1,900 2,900 28,799 1,900 Prchases (at sales price) 10,500 1,600 8,700 2,700 2,300 Purchase returns (at cost) Purchase returns (at sales price) Beginning inventory (at cost) Beginning inventory (at sales price 46,400 Compute the ending inventory by the conventional retail inventory method. Round ratios for computational purposes to 0 decimal p aces eg. 78% and final answer to 0 decimal places, eg. 28,987.) Ending inventory using conventional retail inventory method 36,888