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: Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales to customers Sales to employees (net of 20% discount) Price Index: January 1, 2021 December 31, 2021 December 31, 2022 2021 2022 Cost Retail Cost Retail $37,700 $ 58,000 87, 120 117,000 $93,886 $123,300 2,900 3,400 14,500 9,800 2,900 3,100 115,790 112,000 3,400 5,440 1.00 1.04 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.) 2022 Estimated ending inventory at retail Estimated ending inventory at coat Estimated cost of goods sold $ $ 77,760 2021 66,560 5 42,068 85,652 $