$\backslash$table$[[,$Cost,Retail,$\backslash$table$[[$Cost$-$to$-$Retail$],[$Ratio$]]],[$Beginning inventory,$$,190,000,$$$,290,000,,],[$Net purchases,,$660,000,,865,000,,],[$Net markups,,$0,,20,000,,],[$Net markdowns,,$0,,(5,000),,],[$Goods available for sale $($excluding beginning inventory$),,660,000,,880,000,,],[$Goods available for sale $($including beginning inventory$),,850,000,,1,170,000,,],[$Cost$-$to$-$retail percentage $($beginning$),,,,,65\mathrm{.}52,\%],[$Cost$-$to$-$retail percentage $($current$),,,,,,\%],[$Net sales$],[$Estimated ending inventory at retail,,,$$,1,170,000,,],[$Estimated ending inventory at cost$],[$Estimated cost of goods sold,,,,,,$]]$Crosby Company owns a chain of hardware stores throughout the state. The company uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available:

Cost Retail

Beginning inventory $ $190,000$ $ $290,000$

Net purchases $660,000865,000$

Net markups $20,000$

Net markdowns $5,000$

Net sales $836,000$

Required:

Complete the table below to estimate the LIFO cost of ending inventory and cost of goods sold using the information provided. Assume stable retail prices during the period.

Note: Round ratio calculation to $2$ decimal places $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}34\%.).$ Enter amounts to be deducted with a minus sign.