P adopted the dollar-value last-in first-out inventory method on 1/1/2018. In applying the dollar-value LIFO method, internal price indexes are used. The following data were available the two years following the adoption of dollar- value LIFO: Ending Inventory At Current Year Costs Cost Index 1/1/2018 11823 1 12/31/2018 22046 1.135 12/31/2019 32385 1.144 a. Under the dollar-value LIFO method P's inventory on 12/31/2019 is: 29587.97 X b. P's purchased $223973 of inventory during the year. P's cost of goods sold expense for 2019 using the dollar-value LIFO method is: 213808.81