The records of Coronados Boutique report the following data for the month of April.

Sales revenue		$89,500		Purchases (at cost)		$49,400
Sales returns		1,900		Purchases (at sales price)		95,900
Markups		10,500		Purchase returns (at cost)		1,900
Markup cancellations		1,600		Purchase returns (at sales price)		2,900
Markdowns		8,700		Beginning inventory (at cost)		28,799
Markdown cancellations		2,700		Beginning inventory (at sales price)		46,400
Freight on purchases		2,300

Compute the ending inventory by the conventional retail inventory method.

Ending inventory using conventional retail inventory method