The records for the Clothing Department of Splish's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $25,000; at cost $16,900 Purchases in January: at retail $137,400; at cost $91,804 Freight-in: $9,300 Purchase returns: at retail $3,100; at cost $2,300 Transfers in from suburban branch: at retail $13,200; at cost $6,900 Net markups: $7,800 Net markdowns: $4,100 Inventory losses due to normal breakage, etc.: at retail $500 Sales revenue at retail: $95,900 Sales returns: $2,400 Compute the inventory for this department as of January 31, at retail prices. Ending inventory at retail Compute the ending inventory using lower-of-average-cost-or-market. 28,987.) Round ratios for computational purposes to 0 decimal places, e.g 7896 and final answer to 0 decimal places, eg Ending inventory at lower-of-average-cost-or-market s