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 20% discount) Price Index: January 1, 2024 December 31, 2024 December 31, 2025 Required: 2024 2025 Cost Retail Cost Retail $ 37,700 $ 58,000 87,120 117,000 2,900 $ 93,886 3,400 $123,300 14,500 9,800 2,900 115,790 3,400 3,100 112,000 5,440 1.00 1.04 1.08 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