Question 19 3 pts Shiftwell Co. adopted dollar-value LIFO on Jan 1, 2020. The following is Shiftwell's Dollar Value LIFO balance at Dec. 31, 2020. Layer Base Period Costs Price Index Dollar Value LIFO 1/1/20 37,500 1 37,500 12/31/20 40,500 44,550 Total 78,000 82.050 At the end of 2021, ending inventory is $97,500 at current (FIFO) costs, and the inventory price index is 1.2. What is the dollar-value LIFO inventory balance on December 31, 2021? O 89,550 097,500 O 81,250 O 86,100 O 85,950