Willie Nelson's Boots uses the conventional retail method to estimate ending inventory. Cost data for the most recent quarter is shown below: Cost Retail Beginning inventoryS 46,000$ 63,000 Net purchases 154,000 215,000 Net markups Net markdowns Net sales 22,000 35,000 220,000 To the nearest thousand, estimated ending inventory using the conventional retail method is: a. $37,000 b. $32,000. c. $34,000. d. $30,000