Company A uses the average cost retail method to estimate inventories. Date for 2022 include beginning inventory at cost and retail were $155,000 and $300,000, net purchases at cost and retail were $355,000 and $830,000, and sales during the year totaled $800,000. The estimated inventory at December 31 2022, would be approximately:

$162,305

$156,244

$148,938

$131,257