the records of Pina Colada Menswear report the following data for the month of September sales 117700 sales returns 2900 additional markups 11000 markup cancellations 1800 markdowns 10000 markdown cancellations 3300 freight on purchases 4000 purchased at cost 62200 purchases at sales price 118000 purchase returns at cost 3300 purchase returns at sales price 4000 beginning inventory at cost 33322 beginning inventory at sales price 49400 assuming that a physical count of the inventory determined that the actual ending inventory at retail prices at the end of Sept was 41900 estimate the loss due to shrinkage and theft