On January $1,2024,$ HGC Camera Store adopted the dollar$-$value LIFO retail inventory method. Inventory transactions at both cost and

retail, and cost indexes for $2024$ and $2025$ are as follows:

Required:

Estimate the $2024$ and $2025$ ending inventory and cost of goods sold using the dollar$-$value LIFO retail inventory method.

Note: Do not round other intermediate calculations. Round your cost$-$to$-$retail percentage calculation to $2$ decimal places and final

answers to the nearest whole dollar.