The records for the Clothing Department of Blossom's Discount Store are summarized below for the month of January.

Inventory, January $1$ : at retail $$25,000$; at cost $$17,200$

Purchases in January: at retail $$138,900$; at cost $$80,320$

Freight$-$in: $$6,900$

Purchase returns: at retail $$3,000$; at cost $$2,400$

Transfers in from suburban branch: at retail $$13,100$; at cost $$9,000$

Net markups: $$8,000$

Net markdowns: $$3,900$

Inventory losses due to normal breakage, etc.: at retail $$500$

Sales revenue at retail: $$95,500$

Sales returns: $$2,300$

$($a$)$

Your answer is incorrect.

Compute the inventory for this department as of January $31,$ at retail prices.

Ending inventory at retail $