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Kingston Company uses the dollar-value LIFO method of computing Inventory. An external price Index is used to convert ending Inventory to base year. The company began operations on January 1, 2021, with an Inventory of $138,000. Year-end Inventories at year-end costs and cost Indexes for its one Inventory pool were as follows: Year Ended December 31 2021 2022 2023 2024 Ending Inventory at Year-End Costs $212, eee 278,300 259, 840 253,800 Cost Index (Relative to Base Year) 1.26 1.15 1.12 1.08 Required: Calculate Inventory amounts at the end of each year. (Round Intermediate calculations and final answers to the nearest whole dollars.) Inventory Layers Converted to Base Year Cost Inventory Layers Converted to Cost Inventory DVL Cost Date Inventory at Year- End Cost Year- End Cost Index Inventory Layers at Base Year Cost Year- End Cost Index Inventory Layers at Base Year Cost IS 138,000 IS 138,000 IS 62.000 Inventory Layers Converted to Cost IS 138,000 $ 138,000 1.00 = Base 1.00 IS 138,000 01/01/2021 12/31/2021 OC $ 138,000 $ 200,000 > $ 212,000 1.06 = 1.00 Base 2021 DOO $ 138,000 65.720 OO 1.06 $ Is 203,720 12/31/2022 > $ 278,300 1.15 $ 242,000 Base IS 1.00 IS x x 138,000 62.000 42.000 138,000 65.720 2021 $ 1.06 = IS DO >> DO 2022 $ 1.15 = IS 48,300 IS 252,020 > 12/31/2023 $ 259,840 1.12 $ 232,000 Base $ 138.000 1.00 $ 138,000 65,720 >> 2021 IS 1.15 X $ OO 2022 62.000 42,000 X 32.000 x $ 1.12 X = IS 48.300 X 35.840 X $ 2023 IS 1.08 GA 287,860 > $ = $ 1.00 1.06 OOO 138,000 65.720 IS >>XX 1.15 = 12/31/2024 $ 253,800 1.08 = $ 235,000 Base 138,000 2021 $ 62,000 2022 IS 42.000 X 2023 $ 32,000 $ 2024 IS 3.000 Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted. $ 48,300 X 35.840 X 1.12 = $ S 1.08 = IS 3.240 IS 291,100