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The inventory of Dons Grocery was destroyed by a tornado on October 6 of the current year. Fortunately, some of the accounting records were at the home of one of the owners and were not damaged. The following information was available for the period of January 1 through October 6:

Beginning inventory, January 1	$	70,900
Purchases through October 6		377,000
Sales through October 6		514,500

Gross margin for Dons has traditionally been 30 percent of sales.

b. Assume that $9,300 of the inventory was not damaged. What is the amount of the loss from the tornado?