You are called by tim duncan of crane co. on july 16 and asked to prepare a claim for insurance as a result of a theft that took place the night before. you suggest that an inventory be taken immediately. the following data are available. inventory, july 1 $ 37,100 purchases"goods placed in stock july 1-15 82,500 sales revenue"goods delivered to customers (gross) 111,000 sales returns"goods returned to stock 4,400 your client reports that the goods on hand on july 16 cost $29,000, but you determine that this figure includes goods of $6,600 received on a consignment basis. your past records show that sales are made at approximately 40% over cost. duncan's insurance covers only goods owned. compute the claim against the insurance company. (round ratios for computational purposes to 2 decimal places, e. g. 78.73% and final answer to 0 decimal places, e. g. 28,987.) claim against the insurance company $