This is all that I am given, how do I calculate beginning merchandise inventory?

ACCOUNTSDebitCreditCash$23,600 Petty Cash Fund 600 Notes Receivable, due 2020 11,300 Accounts Receivable 91,000 Allowance for Doubtful Accounts $5,500 Merchandise Inventory 229,000 Warehouse Supplies 2,810 Office Supplies 1,370 Prepaid Insurance 8,700 Land 41,000 Building 173,000 Accumulated DepreciationBuilding 51,000 Warehouse Equipment 34,500 Accumulated DepreciationWarehouse Equipment 15,900 Delivery Equipment 48,500 Accumulated DepreciationDelivery Equipment 18,600 Office Equipment 22,500 Accumulated DepreciationOffice Equipment 10,500 Notes Payable, due 2020 19,700 Accounts Payable 38,500 Interest Payable 530 Mortgage Payable 58,500 Loans Payable, Long-term 14,500 Charles Ronie, Capital (Jan. 1) 430,560 Charles Ronie, Drawing 126,500 Income Summary 239,000 229,000 Sales 1,675,000 Sales Returns and Allowances 17,700 Interest Income 1,530 Purchases 762,000 Freight In 13,300 Purchases Returns and Allowances 7,940 Purchases Discounts 10,660 Warehouse Wages Expense 194,600 Warehouse Supplies Expense 6,600 Depreciation ExpenseWarehouse Equipment 5,300 Salaries ExpenseSales 264,200 Travel and Entertainment Expense 21,000 Delivery Wages Expense 59,830 Depreciation ExpenseDelivery Equipment 9,300 Salaries ExpenseOffice 70,100 Office Supplies Expense 3,500 Insurance Expense 5,700 Utilities Expense 8,790 Telephone Expense 6,020 Payroll Taxes Expense 56,500 Property Taxes Expense 5,100 Uncollectible Accounts Expense 5,300 Depreciation ExpenseBuilding 8,500 Depreciation ExpenseOffice Equipment 3,500 Interest Expense 7,700 Totals$2,587,920 $2,587,920