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

Sales revenue		$103,300		Purchases (at cost)		$52,100
Sales returns		2,200		Purchases (at sales price)		95,200
Markups		9,000		Purchase returns (at cost)		2,200
Markup cancellations		1,600		Purchase returns (at sales price)		3,200
Markdowns		9,500		Beginning inventory (at cost)		29,725
Markdown cancellations		3,100		Beginning inventory (at sales price)		50,100
Freight on purchases		2,600

Compute the ending inventory by the conventional retail inventory method. (Round answer to 0 decimal places, e.g. 28,987.)

Ending inventory using conventional retail inventory method