The records of Ayayai Menswear report the following data for the month of September:
 

Sales			$117,500		Purchases (at cost)			$59,000
Sales returns			2,600		Purchases (at sales price)			112,000
Additional markups			10,600		Purchase returns (at cost)			2,600
Markup cancellations			1,600		Purchase returns (at sales price)			3,400
Markdowns			9,300		Beginning inventory (at cost)			33,000
Markdown cancellations			2,800		Beginning inventory (at sales price)			48,000
Freight on purchases			3,600

Estimate the ending inventory using the retail inventory method. (Round intermediate calculations to 2 decimal place, e.g. 15.21% and the final answers to 0 decimal places, e.g. 5,275.)
 

Ending inventory, at retail		$enter a dollar amount
Ending inventory, at cost		$enter a dollar amount

Assuming that a physical count of the inventory determined that the actual ending inventory at retail prices at the end of September was $40,000, estimate the loss due to shrinkage and theft. (Round intermediate calculations to 2 decimal places, e.g. 15.21% and the final answer to 0 decimal places, e.g. 5,275.)
 

Estimated loss due to shrinkage and theft

$enter the Estimated loss due to shrinkage and theft in dollars