[The towowing information applies to the questions displayed below.) On January 1, 2024, Pet Friendly Stores adopted the retail inventory method. Inventory transactions at both cost and retail, and cost indexes for 2024 and 2025 are as follows: Beginning inventory Purchases Purchase returns Freight-in Net markups Net markdowns Net sales to customers Sales to employees (net of 203 discount) Normal spoilage Price Index: January 1, 2024 December 31, 2024 December 31, 2025 2024 2025 Cost Retail Cost Retail $ 172,500 $ 230,000 460,000 580,000 $ 670,000 $ 937,000 3,600 6,000 3,150 3,800 5,400 7,000 5,750 4,600 450,000 24,000 3,300 11,000 7,600 682,000 24,000 6,000 1.00 1.25 1.25 Required: 1. Estimate the 2024 and 2025 ending inventory and cost of goods sold using the dollar-value LIFO retail method. Note: Round your cost-to-retail percentage calculation to 2 decimal places (i.e., 0.1234 should be 12.34%) and final answers to the nearest whole dollar. Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold 2024 2025