Bond Company adopted the dollar-value LIFO inventory method on January 1, 2021. In applying the LIFO method, Bond uses Internal cost indexes and the multiple-pools approach. The following data were available for Inventory Pool No. 3 for the two years following the adoption of LIFO: Ending Inventory At Year- At Base Cost Year End Year Cost Index 1/1/2021 $309,000 $309,000 1.00 12/31/2021 342,935 320,500 1.07 12/31/2022 441,570 359,000 1.23 Under the dollar-value LIFO method, the inventory at December 31, 2022, should be Multiple Choice Multiple Choice O None of these answer choices are correct. $359,805 $359,000 $368,660 . The Constance Corporation's inventory at December 31, 2021, was $131,500 (at cost) based on a physical count of inventory on hand, before any necessary adjustment for the following: Merchandise costing $21,500, shipped fo.b. shipping point from a vendor on December 27, 2021, was received by Constance on January 5, 2022 Merchandise costing $51,500 was shipped to a customer fo.b. shipping point on December 28, 2021, arrived at the customer's location on January 6, 2022. Merchandise costing $27,500 was being held on hand for Jess Company on consignment Estimated sales returns are 15% of annual sales. Sales revenue was $563,000 with a gross profit ratio of 20% . What amount should constance Corporation report as Inventory in its December 31, 2021, balance sheet? Multiple Choice