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	$	37,700		$	58,000
Net purchases		87,120			117,000		$	93,886		$	123,300
Freight-in		2,900						3,400
Net markups					14,500						9,800
Net markdowns					2,900						3,100
Net sales to customers					115,790						112,000
Sales to employees (net of 20% discount)					3,400						5,440
Price Index:
January 1, 2021											1.00
December 31, 2021											1.04
December 31, 2022											1.08

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.)