Willie Nelson's Boots uses the conventional retail method to estimate ending inventory. Cost data for the most recent quarter is shown below: Beginning inventory Net purchases Net markups Net markdowns Net sales Cost Retail $ 38,000 $ 57,000 148,000 221,000 32,000 30,000 235,000 To the nearest thousand, estimated ending inventory using the conventional retail method is: (Do not round intermediate calculations.) Multiple Choice $47.000 $27,000. $13,000 $21,000