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 $ 37,800 91,650 2,700 Retail Cost Retail $ 54,000 115,000 $ 100,386 $123,500 3,200 13,500 9,400 2,700 112,200 3,200 2,900 113,080 5,120 1.00 1.06 1.09 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. Answer is complete but not entirely correct.. fi o 00 644