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

Sales revenue		$107,400		Purchases (at cost)		$44,200
Sales returns		1,900		Purchases (at sales price)		83,000
Markups		10,300		Purchase returns (at cost)		1,900
Markup cancellations		1,400		Purchase returns (at sales price)		3,000
Markdowns		8,600		Beginning inventory (at cost)		22,312
Markdown cancellations		2,700		Beginning inventory (at sales price)		42,300