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The following information relates to the Pina Company. Date December 31, 2013 December 31, 2014 December 31, 2015 December 31, 2016 December 31, 2017 Ending

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The following information relates to the Pina Company. Date December 31, 2013 December 31, 2014 December 31, 2015 December 31, 2016 December 31, 2017 Ending Inventory (End-of-Year Prices) $ 65,400 107,690 115,976 130,410 121,104 Price Index 100 121 133 138 144 Use the dollar-value LIFO method to compute the ending inventory for Pina Company for 2013 through 2017. Ending Inventory 2013 2014 2015 2016 2017

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