Crosby Company owns a chain of hardware stores throughout the state. The company uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available for the three months ending March 31, 2021: Beginning inventory Net purchases Net markups Net markdowns Net sales Cost $280,000 693,000 Retail $367,000 907,000 19,000 2,000 900,000 Required: Complete the table below to estimate the LIFO cost of ending inventory and cost of goods sold for the three months ending March 31, 2021, using the information provided. Assume stable retail prices during the period. (Round ratio calculation to 2 decimal places (i.e., 0.1234 should be entered as 12.34%.). Enter amounts to be deducted with a minus sign.) * Answer is complete but not entirely correct. Cost-to- Cost Retail Retail Ratio Beginning inventory $ 280,000 $ 367,000 Net purchases 693,000 907,000 Net markups 19,000 Net markdowns 2,000 Goods available for sale (excluding beg. inventory) 693,000 924,000 Goods available for sale (including beg. inventory) 973,000 1,291,000 Cost-to-retail percentage (beginning) Cost-to-retail percentage (current) 76.29 % 75.00 % Net sales 900,000 Estimated ending inventory at retail $ 391,000 Estimated ending inventory at cost 0 Estimated cost of goods sold $ 0