The records of Teal's Boutique report the following data for the month of April. Sales revenue $107,900 Purchases (at cost) $51,900 Sales returns 2,000 Purchases (at sales price) 82,700 Markups 10,900 Purchase returns (at cost) 2,000 Markup cancellations 1,700 Purchase returns (at sales price) 3,100 Markdowns 8,600 Beginning inventory (at cost) 28,117 Markdown cancellations 2,800 Beginning inventory (at sales price) 47,500 Freight on purchases 2,400 Compute the ending inventory by the conventional retail inventory method. (Round ratios for computational purposes to O decimal places, eg. 78% and final answer to 0 decimal places, e.g. 28,987.) Ending inventory using conventional retail inventory method $