On January 1, 2018, Pet Friendly Stores adopted the 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	$	93,000		$	155,000
Purchases		520,000			817,000			$	502,000		$	842,500
Purchase returns		4,100			1,750				2,500			1,900
Freight-in		6,500							6,000
Net markups					5,000							8,000
Net markdowns					4,000							6,100
Net sales to customers					670,000							660,000
Sales to employees (net of 20% discount)					12,000							12,000
Normal spoilage					4,000							5,000
Price Index:
January 1, 2018		1.00
December 31, 2018		1.25
December 31, 2019		1.40

Required: 1. Estimate the 2018 and 2019 ending inventory and cost of goods sold using the dollar-value LIFO retail method. 2. Estimate the 2018 ending inventory and cost of goods sold using the average cost retail method. 3. Estimate the 2018 ending inventory and cost of goods sold using the conventional retail method.