On January 1, 2021, the Coldstone Corporation adopted the dollar-value LIFO retail inventory method. Beginning inventory at cost and at retail were $120,000 and $275,100, respectively. Net purchases during the year at cost and at retail were $702,400 and $870,000, respectively. Markups during the year were $8,000. There were no markdowns. Net sales for 2021 were $846,500. The retail price index at the end of 2021 was 1.05. What is the inventory balance that Coldstone would report in its 12/31/2021 balance sheet? (Do not round intermediate calculations.) Multiple Choice $233,600. O $306,600. $134,196. O O (0) $245,280