Exercise $9-13($Algo$)$ Retail inventory method; average cost $[$LO$9-3]$

San Lorenzo General Store uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available for the month of October:

$\backslash$table$[[,$Cost,Retail$],[$Beginning inventory,$$36,000,$$$51,000],[$Net purchases,$13,890,31,700],[$Net markups,,$1,300],[$Net markdowns,,$850],[$Net sales,,$33,000]]$

Required:

Complete the table below to estimate the average cost of ending inventory and cost of goods sold for October using the information provided.

Note: Round ratio calculation to $2$ decimal places $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}34\%.).$ Enter amounts to be deducted with a minus sign.

$\backslash$table$[[,$Cost,Retail,$\backslash$table$[[$Cost$-$to$-$Retail$],[$Ratio$]]],[$Beginning inventory,$$,36,000,$$$,51,000,],[$Net purchases,,,,,$],[$Net markups,,,,,$],[$Net markdowns,,,,,$],[$Goods available for sale,,,,,$],[$Cost$-$to$-$retail percentage,,,,,$\%],[$Net sales,,,,,$],[$Estimated ending inventory at retail,,,,,$],[$Estimated ending inventory at cost$,,,,,],[$Estimated cost of goods sold,,,,,$]]$