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 $34,500 $ 46,000 93,860 111,000 $106,834 $123,900 2,30 2,800 11,500 8,600 2,300 2,500 106,000 110,420 2,880 4,480 1.00 1.08 1.14 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.) Answer is complete but not entirely correct. S Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold 2021 56,700 $ 43,060 XS 173,720 S 2022 70,680 54,244 206,938 S S