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

Sales revenue		$ 220,000		Purchases (at cost)		$ 98,000
Sales returns		3,600		Purchases (at sales price)		182,000
Additional markups		19,600		Purchase returns (at cost)		3,600
Markup cancellations		3,200		Purchase returns (at sales price)		5,400
Markdowns		17,600		Beginning inventory (at cost)		51,600
Markdown cancellations		5,100		Beginning inventory (at sales price)		102,000
Freight on purchases		1,500

Compute the ending inventory by the conventional retail inventory method.

Ending inventory using conventional retail inventory method