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Stafford Corp. has $50,000 of inventory on December 31, 2020, when it adopts dollar value LIFO. On December 31, 2021, Stafford has $51,000 of inventory at 2021 prices, and the price index is 112. On December 31, 2022, Stafford has $58,000 of inventory at 2022 prices, and the price index is 115. What amount will Stafford report for inventory on its December 31, 2022 balance sheet? Bonus question Peterson Corp. has $175,000 of inventory on December 31, 2020, when it adopts dollar value LIFO. On December 31, 2021, Peterson has $208,000 of inventory at 2021 prices, and the price index is 104. What will be the amount of Peterson's adjustment to the LIFO reserve account at December 31, 2021? Enter a debit as a positive amount or a credit as a negative amount