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

Inventory, January $1$ : at retail $$24,900$; at cost $$16,600$

Purchases in January: at retail $$138,700$; at cost $$81,892$

Freight$-$in: $$7,000$

Purchase returns: at retail $$3,000$; at cost $$2,200$

Transfers in from suburban branch: at retail $$12,800$; at cost $$9,300$

Net markups: $$8,200$

Net markdowns: $$4,000$

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

Sales revenue at retail: $$96,600$

Sales returns: $$2,400$

$($a$)$

Your answer is incorrect.

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