On January 1, 2021, HGC Camera Store adopted the dollar-value LIFO retail inventory method. Inventory transactions at both cost and retail, and cost indexes for 2021 and 2022 are as follows:

	2021						2022
	Cost			Retail			Cost			Retail
Beginning inventory	$	31,200		$	48,000
Net purchases		82,720			112,000		$	90,275		$	118,800
Freight-in		2,400						2,900
Net markups					12,000						8,800
Net markdowns					2,400						2,600
Net sales to customers					109,815						104,960
Sales to employees (net of 20% discount)					2,900						4,640
Price Index:
January 1, 2021											1.00
December 31, 2021											1.04
December 31, 2022											1.10

Required: Estimate the 2021 and 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail inventory method.

	2021	2022
Estimated ending inventory at retail
Estimated ending inventory at cost
Estimated cost of goods sold