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	$	102,300		$	165,000
Purchases		484,000			715,000			$	625,000		$	974,000
Purchase returns		2,800			1,500				2,500			6,100
Freight-in		5,000							8,000
Net markups					5,500							8,400
Net markdowns					4,000							6,300
Net sales to customers					634,000							660,000
Sales to employees (net of 30% discount)					11,900							11,900
Normal spoilage					5,200							4,100
Price Index:
January 1, 2021		1.00
December 31, 2021		1.25
December 31, 2022		1.25

Required: 1. Estimate the 2021 and 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail method.

2021 Estimated ending inventory at retail -

2021 Estimated ending inventory at cost -

2021 Estimated cost of goods sold -

2022 Estimated ending inventory at retail -

2022 Estimated ending inventory at cost -

2022 Estimated cost of goods sold -

2. Estimate the 2021 ending inventory and cost of goods sold using the average cost retail method.

Average Cost Method Estimated ending inventory at retail -

Average Cost Method Estimated ending inventory at cost -

Average Cost Method Estimated cost of goods sold -

3. Estimate the 2021 ending inventory and cost of goods sold using the conventional retail method.

Conventional Retail Method Estimated ending inventory at retail -

Conventional Retail Method Estimated ending inventory at cost -

Conventional Retail Method Estimated cost of goods sold -