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

Sales revenue		$97,100		Purchases (at cost)		$64,700
Sales returns		3,200		Purchases (at sales price)		93,500
Markups		13,000		Purchase returns (at cost)		3,200
Markup cancellations		1,500		Purchase returns (at sales price)		4,400
Markdowns		9,500		Beginning inventory (at cost)		23,880
Markdown cancellations		3,900		Beginning inventory (at sales price)		47,700
Freight on purchases		3,600

Compute the ending inventory by the conventional retail inventory method.