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 100 discount) Price Index: January 1, 2021 December 31, 2021 December 31, 2022 2021 2022 Cost Retail Cost Retail $ 57,000 $ 76,000 109, 160 126,000 $115,150 $132,400 3,800 4,300 19.000 11,600 3.800 4,000 124,460 120,440 4.500 5,850 1.00 1.07 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.) 2021 2022 Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold