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Presented below is information related to Whispering Company. Date Ending Inventory (End-of-Year Prices) Price Index December 31, 2014 $ 77,100 100 December 31, 2015 140,238

Presented below is information related to Whispering Company. Date Ending Inventory (End-of-Year Prices) Price Index December 31, 2014 $ 77,100 100 December 31, 2015 140,238 126 December 31, 2016 138,528 144 December 31, 2017 155,844 156 December 31, 2018 185,808 168 December 31, 2019 223,590 174 Compute the ending inventory for Whispering Company for 2014 through 2019 using the dollar-value LIFO method. Ending Inventory 2014 $ 77100 2015 $ 2016 $ 2017 $ 2018 $ 2019 $

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