Year Index FIFO Inventory 1 2 2 3 70,000 85,000 95,000 94,000 96,000 1.00 1.05 1.10 1.12 1.18 4 5 Morgan Company adopted Dollar Value Lifo at the end of Year 1. Calculate ending inventory under dollar value lifo for each year. Give the adjusting entry necessary at the end of each year