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

Sales revenue		$91,200		Purchases (at cost)		$45,400
Sales returns		1,900		Purchases (at sales price)		92,100
Markups		10,000		Purchase returns (at cost)		1,900
Markup cancellations		1,300		Purchase returns (at sales price)		3,000
Markdowns		9,200		Beginning inventory (at cost)		36,560
Markdown cancellations		2,600		Beginning inventory (at sales price)		44,200
Freight on purchases		2,300

Compute the ending inventory by the conventional retail inventory method

Ending inventory using conventional retail inventory method

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