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

Inventory, January $1$: at retail $$25,300$; at cost $$17,300$

Purchases in January: at retail $$137,800$; at cost $$84,760$

Freight$-$in: $$7,200$

Purchase returns: at retail $$2,900$; at cost $$2,200$

Transfers in from suburban branch: at retail $$13,200$; at cost $$9,100$

Net markups: $$8,100$

Net markdowns: $$4,000$

Inventory losses due to normal breakage, etc.: at retail $$400$

Sales revenue at retail: $$96,700$

Sales returns: $$2,400$