Your answer is incorrect. Sheffield Inc. had beginning inventory of $23,200 at cost and $30,900 at retail. Net purchases were $155,500 at cost and $220,000 at retail. Net markups were $10,000, net markdowns were $6,100, and sales were $190,000. Calculate the ending inventory at cost using the retail method. (Round intermediate calculation to 2 decimal places, e.g. 15.21% and the final answer to O decimal places, e.g. 5,275.) Ending inventory $