On January 1, 2018, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $101,400. The ending inventory valued at year-end costs, and the relative cost index for each of the next three years is below Year-end 2018 2019 2020 Ending inventory at year-end costs 130,410 149,160 159,480 Cost Index 1.05 1.10 1.20 What inventory balance should Badger report on its 12/31/2018 balance sheet