On January 1, 2021, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $101,100. The ending inventory. valued at year-end costs, and the relative cost index for each of the next three years is below: Year-end 2021 2022 2023 Ending inventory at year-end costs $129,465 147,840 158, 220 Cost Index 1.05 1.10 1.20 Les What inventory balance should Badger report on its 12/31/2021 balance sheet? $101100 $129.300 les $124,410 $123,300