You are called by the CFO of Sheffield Co. on March 9 and asked to prepare a claim for insurance as a result of a theft that took place the night before. You suggest that an inventory be taken immediately. The following data are available: Your client reports that the goods on hand on March 9 cost $23,100, but you determine that this figure includes goods of $6,900 received on a consignment basis. Your past records show that sales are made at approximately 22% over cost. Sheffield's insurance covers only goods owned. Compute the claim against the insurance company. (Round ratios for computational purposes to 2 decimal places, es. 78.73\% and final answer to O decimal ploces, es. 28,987. Claim against the insurance company \$