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 $30,000 $72,000 inventory Net purchases Net markups 159,000 220,000 23,000 Net markdowns 31,000 Net sales 219,000 To the nearest thousand, estimated ending inventory using the conventional retail method is (Do not round intermediate calculations): Multiple Choice $41,000 $39,000. $57,000 $24,000