On January 1, 2021, the Coldstone Corporation adopted the dollar-value LIFO retail inventory method. Beginning inventory at cost and at retail were $150,000 and $294.000, respectively. Net purchases during the year at cost and at retail were $653,600 and $806,000, respectively. Markups during the year were $11,000. There were no markdowns. Net sales for 2021 were $798,100. The retail price index at the end of 2021 was 105. What is the Inventory balance that Coldstone would report in its 12/312021 balance sheet? (Do not round intermediate calculations.) Multiple Choice $250,320 $153,360 $312.900 $238.400