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The following information relates to the Steven Garcia Company. Ending Inventory Price Date (End-of-Year Prices) Index December 31, 2021 $68,900 100 December 31, 2022 115.712

The following information relates to the Steven Garcia Company. Ending Inventory Price Date (End-of-Year Prices) Index December 31, 2021 $68,900 100 December 31, 2022 115.712 128 December 31, 2023 125,386 142 December 31, 2024 139,722 146 December 31, 2025 131,121 153 Use the dollar-value LIFO method to compute the ending inventory for Garcia Company for 2021 through 2025. Ending Inventory 2021 2022 68900 148111 2023 178048 2024 203994

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