Apply the retail method to the following company information to calculate the cost of the ending inventory for the current period. 
Definitions:
Cash
Money in the form of currency that can include coins, currency notes, and sight deposits at financial institutions.
Sarbanes-Oxley
A U.S. law passed in 2002 to protect investors from fraudulent financial reporting by corporations.
Internal Controls
Procedures and mechanisms implemented by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud.
Fraud
Intentional deception made for personal gain or to damage another individual.
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