On January 1, 2021, Pet Friendly Stores adopted the 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	$	147,000		$	210,000
Purchases		498,000			678,000			$	650,000		$	904,000
Purchase returns		4,500			4,500				3,400			2,000
Freight-in		6,000							5,000
Net markups					5,950							10,200
Net markdowns					4,450							7,200
Net sales to customers					458,000							706,000
Sales to employees (net of 30% discount)					17,500							17,500
Normal spoilage					5,800							6,100
Price Index:
January 1, 2021		1.00
December 31, 2021		1.12
December 31, 2022		1.25

Estimate the 2021 and 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail method.

Estimate the 2021 ending inventory and cost of goods sold using the average cost retail method. (Round your cost-to-retail percentage to 2 decimal places and round your final answers to nearest whole dollar.)

Estimate the 2021 ending inventory and cost of goods sold using the conventional retail method. (Round your cost-to-retail percentage to 2 decimal places and round your final answers to nearest whole dollar.)