The trial balance of Sheridan Company at the end of its fiscal year. August 31, 2022, includes these accounts: Inventory $20,600; Purchases $175,000 : Sales Revenue $226,000; Freight-In $5,600; Sales Discounts $3,800; Sales Returns and Allowances $4,400 : Freight-Out \$2,100; Purchase Discounts $3,500 and Purchase Returns and Allowances $3,000. The ending inventory is $28,083