dopted a dollar$-$value LIFO approach for external reporting, but uses $2019$ through $2022.$

$\backslash$table$[[$Year$,\backslash$table$[[$Ending Inventory on a$],[$FIFO Basis $($year$-$end$],[$prices$)]],],[2019,$$$95,000,1\mathrm{.}00],[2020,125,000,1\mathrm{.}10],[2021,110,000,1\mathrm{.}30],[2022,115,000,1\mathrm{.}35]]$

$1.)$ Compute the ending inventory on a dollar$-$value LIFO basis for each year, $2020$ through $2022.($Round final answers to the nearest whole dollar $-15$ points.$)$

$2.)$ Prepare the LIFO reserve $($or allowance to reduce inventory to LIFO$)$ journal entry at the end of $2022(4$ points$)$