The records of Ayayai Menswear report the following data for the month of September:

Estimate the ending inventory using the retail inventory method. $($Round intermediate calculations to $2$ decimal place, e$.$g$.15\mathrm{.}21\%$ and the final answers to $0$ decimal places, e$.$g$.$

$5,275.)$

Ending inventory, at retail

Ending inventory, at cost

Assuming that a physical count of the inventory determined that the actual ending inventory at retail prices at the end of September was $$40,300,$ estimate the loss due to shrinkage and theft.

$($Round intermediate calculations to $2$ decimal places, e$.$g$.15\mathrm{.}21\%$ and the final answer to $0$ decimal places, e$.$g$.5,275.)$

Estimated loss due to shrinkage and theft $