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	$	111,600	$	180,000
Purchases		488,000		685,000	$	640,000	$	808,000
Purchase returns		3,100		4,000		2,800		6,400
Freight-in		6,500				6,000
Net markups				5,650				9,000
Net markdowns				4,150				6,600
Net sales to customers				525,000				645,000
Sales to employees (net of 30% discount)				14,000				14,000
Normal spoilage				1,600				2,300
Price Index:
1-Jan-21		1
31-Dec-21		1.2
31-Dec-22		1.25

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

	2021	2022
Estimated ending inventory at retail
Estimated ending inventory at cost
Estimated costs of goods sold