The records for the Clothing Department of Sandhill's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $24,600; at cost $16,600 Purchases in January: at retail $136,900; at cost $71,358 Freight-in: $7,100 Purchase returns: at retail $3,000; at cost $2,200 Transfers in from suburban branch: at retail $12,800; at cost $9,400 Net markups: $8,100 Net markdowns: $4,000 Inventory losses due to normal breakage, etc.: at retail $300 Sales revenue at retail: $96,200 Sales returns: $2,500 (a) Compute the inventory for this department as of January 31, at retail prices. Ending inventory at retail $