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 $203,000. Year-end inventories at year-end costs and cost indexes for its one inventory pool were as follows: Year Ended December 31 2021 2022 2023 Inventory at Cost Index Year-end (Relative to Costs Base Year) $265,689 1.08 306,880 1.12 309, 350 1.15 Required: Compute inventory amounts at the end of each year using the dollar value LIFO method. Date Ending Inventory DVL Cost 12/31/2021 12/31/2022