ABC Corp. uses the dollar-value LIFO method of computing its inventory cost. Information for the past three years is presented below. LIFO Year ed Inventory at Price December 31 End-of-year Prices Index 2017 $143,000 1.00 2018 277,200 1.05 2019 308,000 1.10 2020 312,000 1.20 What is the 2020 year-end inventory balance using dollar value LIFO (do not type 5)