A company adopted dollar-value LIFO in 2018. At the end of 2018, inventories were reported at $120,000, with a price index of 100. The following inventory values and price indices were reported for 2019, 2020, and 2021. Ending Inventory (End-of-year Prices) Price Date Index 12/31/19 $138,600 105 12/31/20 141,000 107 12/31/21 152,000 108 Required: Compute the dollar-value LIFO values that should be reported for each year (round all computations to the nearest dollar). Compute the ending balance of the LIFO Reserve for each year and show the journal entry to record the change in LIFO Reserve for each year. a. b.