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	$	159,250		$	245,000
Purchases		450,000			631,000			$	685,000		$	918,000
Purchase returns		4,500			3,550				4,100			4,500
Freight-in		7,200							7,000
Net markups					5,900							11,600
Net markdowns					4,600							7,900
Net sales to customers					500,000							720,000
Sales to employees (net of 20% discount)					24,000							24,000
Normal spoilage					3,500							6,800
Price Index:
January 1, 2018		1.00
December 31, 2018		1.25
December 31, 2019		1.25

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.