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
	Cost			Retail			Cost			Retail
Beginning inventory	$	58,500		$	78,000
Net purchases		110,180			127,000		$	115,808		$	133,100
Freight-in		3,900						4,400
Net markups					19,500						11,800
Net markdowns					3,900						4,100
Net sales to customers					125,380						119,140
Sales to employees (net of 20% discount)					3,600						6,000
Price Index:
January 1, 2018											1.00
December 31, 2018											1.08
December 31, 2019											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.)