On January 1, 2018, HGC Camera Store adopted the dollar-value LIFO retail inventory method. Inventory transactions at both cost and retail, and cost indexes for 2018 and 2019 are as follows: Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales to customers Sales to to employees (net of 20% discount) Price Index: January 1, 2018 December 31, 2018 December 31, 2019 2018 2019 Cost Retail Cost Retail $28,000 $ 40,000 85,000 108,000 $90,000 $114,000 2,000 2,500 10,000 8,000 2,000 2,200 100,000 104,000 2,400 4,000 1.00 1.06 1.10 Required: Estimate the 2018 and 2019 ending inventory and cost of goods sold using the dollar-value LIFO retail inventory method. (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.) 2019 2018 53.000 $ $ 63,800 Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold