5 retail, and cost indexes Tor 2021 and 2022 are as TOHOWS: int Beginning inventory Net purchases Freight-in Net markupe Bet markdowns Net sales to customers sales to employees net of 201 discount) Price Index January 1, 2021 December 31, 2021 December 31, 2022 2021 2022 Coat Retall Cont Retail $35,000 $50,000 89,750 113,000 $96,525 $118.700 2,500 3.000 12,500 3.000 2,500 2.700 109,90 104,260 3.000 4,800 1.00 1.06 114 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) Answer is complete but not entirely correct. Estimated ending inventory at retail Esmaling inventory cost of goods $ 5 5 50 360 3 30 705 745 3922 74.100 51,360 37,326