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Exercise 9-22 The records of Skysong's Boutique report the following data for the month of April. Sales revenue $103,700 Purchases (at cost) $50,700 Sales returns 2,100 Purchases (at sales price) 95,600 Markups 9,600 Purchase returns (at cost) 2,100 Markup cancellations 1,600 Purchase returns (at sales price) 3,200 Markdowns 8,700 Beginning inventory (at cost) 26,376 Markdown cancellations 3,000 Beginning inventory (at sales price) 48,400 Freight on purchases 2,400 Compute the ending inventory by the conventional retail inventory method. (Round ratios for computational purposes to 0 decimal places, e.g. 78% and final answer to 0 decimal places, e.g. 28,987.) Ending inventory using conventional retail inventory method $