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	$	39,200		$	56,000
Net purchases		92,600			116,000		$	104,166		$	128,400
Freight-in		2,800						3,300
Net markups					14,000						9,600
Net markdowns					2,800						3,000
Net sales to customers					113,355						117,120
Sales to employees (net of 20% discount)					3,300						5,280
Price Index:
January 1, 2021											1.00
December 31, 2021											1.06
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.