The records of Windsor’s Boutique report the following data for the month of April.

Sales revenue $107,900
Purchases (at cost) $51,900
Sales returns 2,000
Purchases (at sales price) 82,700
Markups 10,900
Purchase returns (at cost) 2,000
Markup cancellations 1,700
Purchase returns (at sales price) 3,100
Markdowns 8,600
Beginning inventory (at cost) 28,117
Markdown cancellations 2,800
Beginning inventory (at sales price) 47,500
Freight on purchases 2,400

Compute the ending inventory by the conventional retail inventory method.