I don't know what I'm doing wrong with my calculations. Help would be much appreciated:

On January 1, 2016, Pet Friendly Stores adopted the retail inventory method. Inventory transactions at both cost and retail, and cost indexes for and 2017 are follows: 2016 2017 Cost Retail Retail Cost $147,000 $210,000 Beginning inventory 498,000 678,000 $650,000 $904,000 Purchases Purchase returns 4,500 4.500 3.400 2.000 5,000 Freight-in 6.000 5,950 10,200 Net markups 4,450 7,200 Net markdowns 458,000 706,000 Net sales to customers Sales to employees (net of 30% discount) 17,500 17,500 6,100 Normal spoilage 5.800 Price Index January 1, 2016 1.00 December 31, 2016 1.12 December 31, 2017 1.25