Required Information [The following information applies to the questions displayed below.] 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 $ 688,eee 3,369 5,820 $856, eee 6,775 2021 Cost Retail 5143,5ee $2e5.ee 6ee, eee 772,000 4.eee 4,158 4,6ee 6,450 4,388 550.000 30,000 3,600 Beginning inventory Purchases Purchase returns Freight-in Net markups Net markdowns Net sales to customers Sales to employees (net of 25% discount) Normal spoilage Price Index: January 1, 2021 December 31, 2021 December 31, 2022 10.ee 7,1ee 784, eee 30,eee 6,eee 1.ee 1.25 1.25 Required: 1. Estimate the 2021 and 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail method. 2021 2022 Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold