On January 1, 2021, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $101,000. 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 $ 129,150 147,400 157,800 Cost Index 1.05 1.10 1.20 What inventory balance would Badger report on its 12/31/2023 balance sheet