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 $ 35,000 $ 50,000 89,750 113,000 2,500 $ 96,525 3,000 $ 118,700 12,500 9,000 2,500 109,890 3,000 2,700 104,260 4,800 1.00 1.06 1.14 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