ABC Company provided the following information in their annual reports:

December 31, 2017 December 31, 2018 Inventory at LIFO $180,000 $200,000 LIFO reserve amount $15,000 $20,000 COGS $790,000 Compute the following: FIFO ending inventory balance at year-end 2017 FIFO ending inventory balance at year-end 2018 FIFO cost of goods sold for 2018