On January 1, 2024, the Coldstone Corporation adopted the dollar-value LIFO retail inventory method. Beginning inventory at cost and at retail were $160,000 and $258,300, respectively. Net purchases during the year at cost and at retail were $657,600 and $814,000, respectively. Markups during the year were $8,000. There were no markdowns. Net sales for 2024 were $761,100. The retail price index at the end of 2024 was 1.05. What is the inventory balance that Coldstone would report in its 12/31/2024 balance sheet? Note: Do not round intermediate calculations. Multiple Choice $243,200 $319,200 $198,388 $255,360