Aber Company manufactures one product. On January 1, 2019, Aber adopted the dollar-value LIFO inventory method. The inventory on that date using the dollar-value LIFO inventory method was $200,000. Inventory data are as follows for 2019-2021: Year Inventory at year-end prices Price index (base year 2018) 2019 $242,000 2020 252,000 1.20 2021 276,000 1.15 1.10 (Note: you may not use all rows/columns of the provided tables) (2) Fill in the following LIFO reserve T-account (3 points) Allowance to Reduce Inventory to LIFO (LIFO reserve) (3) Record adjusting journal entries at December 31, 2019, 2020, and 2021. (3x2 points=6 points)