On January 1, 2024, HGC Camera Store adopted the dollar-value LIFO retail inventory method. Inventory transactions at both cost and retail, and cost indexes for 2024 and 2025 are as follows: Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales to customers Sales to employees (net of 10% discount) Price Index: January 1, 2024 December 31, 2024 2024 2025 Cost Retail Cost Retail $ 57,000 $ 76,000 109,160 3,800 126,000 $ 115,150 $ 132,400 4,300 19,000 11,600 3,800 124,460 4,500 4,000 120,440 5,850 1.00 1.07 1.12 December 31, 2025 Required: Estimate the 2024 and 2025 ending inventory and cost of goods sold using the dollar-value LIFO retail inventory method. Note: Do not round other intermediate calculations. Round your cost-to-retail percentage calculation to 2 decimal places and final answers to the nearest whole dollar. Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold 2024 2025