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4. Brief Exercise 9-7 (Algo) Retail inventory method; average cost [LO9-3) Kiddie World 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 quarter ending September 30, 2021: 5 8045156 Beginning inventory Not purchases Treight-in Net backups Net markdowns Not sales Cout Rotat $400,000 $ 535,000 905,000 1,310,000 45,000 58,000 28,000 1,250,000 References Estimate ending Inventory and cost of goods sold (average cost). (Round ratio calculation to 2 decimal places (le, 0.1234 should be entered as 12.34%. Read Cost-to-Retail Cont Ratio 5 Beginning inventory Plus: Not purchases Freight in Not markups Loos: Nat markdowns Goods available for sale 400,000 5 905,000 45.000 535,000 1.310.000 58,000 (28.000) 1,875,000 $ 1,350,000 $ Cost-lo-retail percentage 4 Estimate ending inventory and cost of goods sold (average cost). (Round ratio calculation to 2 decimal places entered as 12.34%.)) Ints Cost Rotall Cost-to-Retail Ratio $ $ 01:56:40 Beginning inventory Plus: Net purchases Freight-in Net markups Less: Net markdowns Goods available for sale 400,000 905,000 45,000 535,000 1.310,000 References 58,000 (28,000) 1.875,000 $ 1,350,000 $ Cost-to-retail percentage Loss: Not sales Estimated ending Inventory at retail Estimated ending Inventory at cost Estimated cost of goods sold (1,250,000) 625,000 $