On January 1 2021, the National Furniture Company adopted the dollar value LIFO method of computing inventory. An internal cost index is used to convert ending inventory to base year, Inventory on January 1 was $205,000 Year-end inventories at year-end costs and cost indexes for its one Inventory pool were as follows: Year Ended December 3: 2021 2022 2023 Inventory at Year-end Costs $270,000 313,600 316,250 Cost Indes (Relative to Base Year) 2.00 1.15 Required: Compute Inventory amounts at the end of each year using the dolar-value LIFO method. Date Ending Inventory DVL Cool 12/31/2021 12/31/2022 12/31/2023