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can someone plz explain how they got this answer

Question 3 J.Crew Inc. reported the following information for 2025: accounts receivable.......... $61,600 $ 2,400 sales discounts. $ 1,900 purchase returns.... $38,300 gross profit.. $11,200 freight-in.... $17,500 bad debt expense...... $97,100 sales revenue. $47,300 beginning inventory.. $81,800 purchases...... freight-out... $ 9,300 $12,700 sales returns & allowances.. $ 6.800 purchase discounts... Calculate J.Crew's ending inventory for 2025. Correct! 87900