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	$	57,000		$	76,000
Net purchases		109,160			126,000		$	115,150		$	132,400
Freight-in		3,800						4,300
Net markups					19,000						11,600
Net markdowns					3,800						4,000
Net sales to customers					124,460						120,440
Sales to employees (net of 10% discount)					4,500						5,850
Price Index:
January 1, 2021											1.00
December 31, 2021											1.07
December 31, 2022											1.12

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.)