3. Firm C uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. Assume a retail price index of 1.1 for 2021. The following data are available for calendar year end 2021: a. Complete the table below for December 2021 assuming the following methods: b. Assume ending inventory (retail) equals $100,000 in December 2022 with a retail price index of 1.16 and a cost-to-retail percentage of 53% for inventory purchased in 2022 . Complete the table below for December 2022 assuming the following methods: c. Assume ending inventory (retail) equals $76,000 in December 2022 with a retail price index of 1.16 and a cost-to-retail percentage of 53% for inventory purchased in 2022. Complete the table below for December 2022 assuming the following methods: b. Assume ending inventory (retail) equals $100,000 in December 2022 with a retail price index of 1.16 and a cost-to-retail percentage of 53% for inventory purchased in 2022. Complete the table below for December 2022 assuming the following methods: c. Assume ending inventory (retail) equals $76,000 in December 2022 with a retail price index of 1.16 and a cost-to-retail percentage of 53% for inventory purchased in 2022 . Complete the table below for December 2022 assuming the following methods