Please help with the wrong answer

05 5-223 Estimating inventoriesgross profit method LO P4 Confucius Bookstore's inventory is destroyed by a re on September 5. The following data for the current year are available from the accounting records. Beginning inventory, Jan. 1 $180,000 Jan. 1 through Sept. 5 purchases (net) $382,000 Jan. 1 through Sept. 5 sales (net) $764,000 Current year's estimated gross profit rate 36% Estimate the cost of the inventory destroyed. 0 Answer is complete but not entirely correct. Beginning inventory 180,000 Net cost of goods purchased 382,000 9 Cost of goods available for sale 562,000 Estimated cost of goods sold 275,040 9 Estimated September 5 inventory destroyed 386,960 0