On January 1, 2024, Pet Friendly Stores adopted the retail inventory method. Inventory transactions at both cost and retail, and cost indexes for 2024 and 2025 are as follows: Beginning inventory Purchases Purchase returns Freight-in Net markups Net markdowns Net sales to customers Sales to employees (net of 30% discount) Normal spoilage Price Index: January 1, 2024 December 31, 2024 December 31, 2025 2024 2025 Cost Retail Cost Retail $ 168,750 503,000 4,000 $ 225,000 633,000 3,650 5,800 $ 665,000 3,700 5,000 $ 1,113,000 5,800 6,100 4,450 453,000 10,800 7,500 712,000 20,300 6,000 20,300 6,400 1.00 1.25 1.25 Required: 1. Estimate the 2024 and 2025 ending inventory and cost of goods sold using the dollar-value LIFO retail method. Note: Round your cost-to-retail percentage calculation to 2 decimal places (i.e., 0.1234 should be 12.34%) and final answers to the nearest whole dollar. 2024 2025 Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold