The records of Ellens Boutique report the following data for the month of April. Sales revenue $95,100 Purchases (at cost) $70,100 Sales returns 3,500 Purchases (at sales price) 98,900 Markups 12,500 Purchase returns (at cost) 3,500 Markup cancellations 1,600 Purchase returns (at sales price) 4,900 Markdowns 9,500 Beginning inventory (at cost) 25,071 Markdown cancellations 4,400 Beginning inventory (at sales price) 46,800 Freight on purchases 3,900 Compute the ending inventory by the conventional retail inventory method. (Round ratios for computational purposes to 0 decimal places, e.g. 78% and final answer to 0 decimal places, e.g. 28,987.) Ending inventory using conventional retail inventory method