$\backslash$table$[[$ALASKA COMPANY,$],[$Inventory Shortage$],[$December $31,],[,$At Cost,At Retail$],[$Estimated inventory,,$],[$Physical inventory,,$],[$Inventory shortage,,$]]$Note: Round your ratio calculations

$\backslash$table$[[,$At Cost,Cost$-$to$-$Retail Ratio,At Retail$],[,$$$,471,650,,$$$,927,450],[$Beginning inventory,$$,3,492,255,,,6,279,650],[$Cost of goods purchased,,$3,492,255,55\mathrm{.}00\%,$$$,7,207,100],[$Cost of goods available for sale,$$,3,963,905,55\mathrm{.}00\%,,5,453,800],[$Net sales at retail,,,$55\mathrm{.}00\%,$$$,1,753,300]]$The records of Alaska Company provide the following information for the year ended December $31.$

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$\backslash$table$[[,$At Cost,At Retail$],[$Beginning inventory, January $1,$$$471,650,$$$927,450$