please use excel

2021 Purchase returns 6,960 On January 1, 2021. Pet Friendly Stores adopted the retail inventory method. Inventory transactions at both cost and retail, and cost indexes for 2021 and 2022 are as follows: 2022 Cost Retail Cost Retail Beginning inventory $ 90,000 $150,000 Purchases 478,000 730.000 $511,000 $760,000 2,500 3,500 2,200 4.000 Freight-in 8,000 Net markups 8,500 10,000 Net markdowns 4.000 6,000 Net sales to customers 650.000 680.000 Sales to employees (net of 30% discount) 14.000 17,500 Normal spoilage 5.000 6,600 Price Index January 1, 2021 1.00 December 31, 2021 1.03 December 31, 2022 1.06 Required: 1. Estimate the 2021 and 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail method 2. Estimate the 2021 ending inventory and cost of goods sold using the average cost retail method. 3. Estimate the 2021 ending inventory and cost of goods sold using the conventional retail method