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Question 23

1. On December 31, 2017, Keller Company adopted the dollar-value LIFO inventory method. The inventory on that date using dollar-value LIFO was $200,000. Inventory data for later years are as follows:

   Inventory at Price index

   Year year-end prices (base year 2017)

   2018 $294,000 1.05

   2019 368,000 1.15

   2020 390,000 1.25

   Compute the inventory reported at December 31, 2018, 2019, and 2020, using the dollar-value LIFO method.

   December 31, 2018:

   December 31, 2019:

   December 31, 2020: