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: 2018 2019 Retail $34,500 46,000 Cost Cost Retail Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales to customers sales to employees (net of 20% discount) Price Index: 93,860 111,000 $106,834 $123,900 2,300 2,800 11,500 2,300 106,000 2,800 8,600 2,500 110,420 4,480 January 1, 2018 December 31, 2018 December 31, 2019 1.00 1.08 1.14 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 calculations to 2 decimal places and final answers to the nearest whole dollar.) Answer is not complete 2018 2019 Estimated ending inventory at $ 56,700 $ 70,680 retail Estimated ending inventory at cost Estimated cost of goods sold