The records for the Clothing Department of Shamrock's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $24,700; at cost $17,000 Purchases in January: at retail $134,900; at cost $89,932 Freight-in: $6,900 Purchase returns: at retail $3,000; at cost $2,300 Transfers in from suburban branch: at retail $12,900; at cost $9,100 Net markups: $7,900 Net markdowns: $4,000 Inventory losses due to normal breakage, etc.: at retail $500 Sales revenue at retail: $94,600 Sales returns: $2,400 (a) Compute the inventory for this department as of January 31, at retail prices. Ending inventory at retail A