The records for the Clothing Department of Pronghorr's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $24,600; at cost $17,000 Purchases in January: at retail $138,400; at cost $94,259 Freight-in: $6,900 Purchase returns: at retail $3,000; at cost $2,300 Transfers in from suburban branch: at retail $13,100; at cost $9,100 Net markups: $8,000 Net markdowns: $3,900 Inventory losses due to normal breakage, etci at retail $300 Sales revenue at retail: $95,400 Sales returns: $2,400 (a) Compute the inventory for this department as of January 31, at retail prices. Ending inventory at retail