The records of Ellens Boutique report the following data for the month of April. Sales revenue $96,800, Purchases (at cost) $58,600, Sales returns 2,300, Purchases (at sales price) 96,200, Markups 12,100, Purchase returns (at cost) 2,300, Markup cancellations 1,700, Purchase returns (at sales price) 3,800, Markdowns 9,100, Beginning inventory (at cost) 43,720, Markdown cancellations 3,200, Beginning inventory (at sales price) 57,700, Freight on purchases 2,700. Compute the ending inventory by the conventional retail inventory method.