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	$	42,000		$	60,000
Net purchases		94,500			118,000		$	108,108		$	133,200
Freight-in		3,000						3,500
Net markups					15,000						10,000
Net markdowns					3,000						3,200
Net sales to customers					117,360						119,890
Sales to employees (net of 10% discount)					3,600						6,300
Price Index:
January 1, 2021											1.00
December 31, 2021											1.04
December 31, 2022											1.09

Required: Estimate the 2021 and 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail inventory method. (Do not round other intermediate calculations. Round your cost-to-retail percentage calculation to 2 decimal places and final answers to the nearest whole dollar.)