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4. Hightop Co. has only one inventory pool. On December 31, 2017, Hightop adopted the dollar- value LIFO inventory method. The inventory value on the adoption date was $6,000,000. Inventory data for 2018 through 2020 are as follows: Date Ending inventory at Ending inventory at current costs base year costs 12/31/18 $7,176,000 12/31/19 $7,236,000 12/31/20 $8,395,000 $6,900,000 $6,700,000 $7,300,000 4a. What is Hightop's ending inventory value for 2018, 2019 and 2020 under dollar-value (DV) LIFO? 2018 2019 2020 Ending inventory under DV LIFO 4b. What is the adjusting journal entry at 12/31/2019 that Hightop would record to adjust inventory to DV LIFO? Date Account Debit Credit