4. On January 1, 2021, HGC Camera Store adopted the dollar-value LIFO retail inventory method. Inventory transactions at both cost and retail, and cost indexes for 2021 and 2022 are as follows: 1.25 points 2021 2022 Cost Retail Cost Retail $27,300 $ 42,000 80,080 109,000 $87,362 $115,100 2,100 2,600 10,500 8,200 2,100 2,300 100,530 104,220 2,600 4,160 Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales to customers Sales to employees (net of 20% discount) Price Index: January 1, 2021 December 31, 2021 December 31, 2022 eBook Print 1.00 1.08 1.12 Required: Estimate the 2021 and 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail inventory method. (Do not round other intermediate calculations. Round your cost-to-retail percentage calculation to 2 decimal places and final answers to the nearest whole dollar.) 2021 2022 Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold 55,620 $ (34,347)| $ 75,133 $ 67,200 (37,798) 86,511 $