On January 1, 2018, the Coldstone Corporation adopted the dollar-value LIFO retail inventory method. Beginning inventory at cost and at retail were $160,000 and $258,300, respectively. Net purchases during the year at cost and at retail were $657,600 and $814,000, respectively. Markups during the year were $8,000. There were no markdowns. Net sales for 2018 were $761,100. The retail price index at the end of 2018 was 1.05. What is the inventory balance that Coldstone would report in its 12/31/2018 balance sheet? (Do not round intermediate calculations.)

• $243,200.

• $319,200.

• $198,388.

• $255,360.