During $2023,$ Harmony Co$.$ sold $$519,000$ of merchandise at marked retail prices. At the end of $2023,$ the following information was available from its records:

At Cost At Retail

Beginning inventory $ $126,600$ $ $255,800$

Net purchases $230,240392,600$

Use the retail method to estimate Harmony$$s $2023$ ending inventory at cost$.($Round your intermediate and final answers to $2$ decimal places.$)$