please help the last answer was wrong and its due in an hour!!!

The records for the Clothing Department of Sage's Discount Store are summarized below for the month of January. Inventory, January 1: at retail $24,900; at cost $16,600 Purchases in fanuary: at retait $138,700; at cost $81,892 Freight-in: $7,000 Purchise returns: at retail $3,000; at cost $2,200 Transfers in from suburban branch: at retail $12,800; at cost $9,300 Netmarkups: $8,200 Net markdowns: $4,000 Inventory losses due to normal breakage, etc: at retail $400 Salces revenue at retaili- $96,600 Sales returns: $2,400 Compute the inventory for this department as of January 31, at retail prices. Ending inventory at retail