Fill in the blanks of 2023

Kingston Company uses the dollar-value LIFO method of computing inventory. An external price index is used to convert ending inventory to base year. The company began operations on January 1, 2021, with an inventory of $150,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows: Year Ended December 31 2021 2022 2023 2024 Ending Inventory at Year-End Costs $200,000 245,700 235,980 228,800 Cost Index (Relative to Base Year) 1.08 1.17 1.14 1.10 Required: Calculate inventory amounts at the end of each year. (Round intermediate calculations and final answers to the nearest whole dollars.) 12/31/2023 $ 235,980 . 1.14 = $ 207,000 Base $ = $ - $ 2021 $ 2022 $ 2023 $ 150,000 1.00 35,185 x 1.08 21,815 * 1.17 0 150,000 38,000 25,524 = $ S 213.524 12/31/2024 $ 228,800 - 1.10 $ $ 208,000 Base = 150,000 1.00 35,185 x 1.08 21,815 x 1.17 $ $ 150,000 38,000 $ 2021 $ 2022 $ 2023 2024 $ = - = $ 25,524 = 1,000 1.10 = CA 1,100 S 214,624