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 $120,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows:

Year Ended	Ending Inventory			Cost Index
31-Dec	at Year-End Costs			(Relative to Base Year)
2021	$	198,000		1.1
2022		261,800		1.19
2023		243,600		1.16
2024		240,800		1.12

Required: Calculate inventory amounts at the end of each year. (Round intermediate calculations and final answers to the nearest whole dollars.) Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Date Inventory at Year-End Cost Year-End Cost Index Inventory Layers at Base Year Cost Inventory Layers at Base Year Cost Year-End Cost Index Inventory Layers Converted to Cost = S 0 01/01/2021 12/31/2021 = Base Base 2021 s 0 12/31/2022 = Base 2021 2022 S 0 12/31/2023 Base 2021 2022 2023 = S 0 12/31/2024 = Base 2021 2022 2023 = 2024 $ 0