Sharjah adopted the dollar-value LIFO inventory method on January 1, 2019. In applying the LIFO method, Ramtha uses internal cost indexes and the multiple-pools approach. The following data were available for Inventory for the three years following the adoption of LIFO: Date January 1, 2019 December 31, 2019 December 31, 2020 Inventory at Current Prices $300,000 $345,600 $100,000 Current Price Index 108 100 125 14. What is the cost of the ending inventory at December 31, 2019 under dollar-value LIFO? 15. What is the cost of the ending inventory at December 31, 2020 under dollar-value LIFO?