Pinto Corporation begins operations in late 2021. Pinto decides to use the single-pool LIFO method. Year-end inventories under FIFO are as follows: (Click the icon to view the year-end inventories under FIFO.) The price index for 2021 is 110%; for 2022, 112%; and 2023, 118%. Requirement What are 2022 and 2023 inventories? (Do not round interim rate calculations. Round interim and final currency calculations to the nearest whole dollar.) Base inventory Plus: Cumulative LIFO layer Ending inventory - LIFO 2022 2023 Data table 2021 $ 200,000 2022 235,000 2023 219,000