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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:

	2021							2022
	Cost			Retail				Cost			Retail
Beginning inventory	$	172,500		$	230,000
Purchases		460,000			580,000			$	670,000		$	937,000
Purchase returns		3,600			3,150				3,800			5,400
Freight-in		6,000							7,000
Net markups					5,750							11,000
Net markdowns					4,600							7,600
Net sales to customers					450,000							682,000
Sales to employees (net of 20% discount)					24,000							24,000
Normal spoilage					3,300							6,000
Price Index:
January 1, 2021		1.00
December 31, 2021		1.25
December 31, 2022		1.25

Required: 1. Estimate the 2021 and 2022 ending inventory and cost of goods sold using the dollar-value LIFO retail method.

Required: 2. Estimate the 2021 ending inventory and cost of goods sold using the average cost retail method. (Round your cost-to-retail percentage to 2 decimal places and round your final answers to nearest whole dollar.)

Required: 3. Estimate the 2021 ending inventory and cost of goods sold using the conventional retail method. (Round your cost-to-retail percentage to 2 decimal places and round your final answers to nearest whole dollar.)