PROBLEM DDD: JUDD COMPANY (35 points) Judd Company has a beginning inventory in year one of $1.400,000 and an Part A. ending inventory of $1,694,000. The price level has increased from 100 at the beginning of the year to 110 at the end of year one. Calculate the ending inventory under the dollar-value LIFO method. Part B. At the end of year two, Judd's inventory is $1,886,000 in terms of a price level of 115 which exists at the end of year two. Calculate the inventory at the end of year two ontinuing the use of the dollar-value LIFO method. repare the adjusting journal entries for Part A and Part B