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 $212,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows:

Year Ended December 31	Inventory at Year-end Costs			Cost Index (Relative to Base Year)
2021	$	285,120			1.08
2022		337,120			1.12
2023		340,400			1.15

Required: Compute inventory amounts at the end of each year using the dollar-value LIFO method.