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 Retail Retail Cost Cost Beginning inventory Net purchases Freight-in Net markups $35,000 $50,000 89,750 2,500 113,000 $96,525 $118,700 3,000 12,500 2,500 109,890 3,000 9,000 2,700 104, 260 4,800 Net markdowns Net sales to customers Sales to employees (net of 20% discount) Price Index: January 1, 2021 December 31, 2021 December 31, 2022 1.00 1.06 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.) 2022 2021 Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold