Exercise $9-15($Algo$)$ Retail inventory method; LIFO $[$LO$9-3]$

Crosby Company owns a chain of hardware stores throughout the state. The company uses a periodic inventory system and the retail inventory method to estimate ending inventory and cost of goods sold. The following data are available:

$\backslash$table$[[,$Cost,Retail$],[$Beginning inventory,$$250,000,$$$364,000],[$Net purchases,$663,000,830,000],[$Net markups,,$29,000],[$Net markdowns,,$9,000],[$Net sales,,$805,000]]$

Required:

Complete the table below to estimate the LIFO cost of ending inventory and cost of goods sold using the information provided.

Assume stable retail prices during the period.

Note: Round ratio calculation to $2$ decimal places $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}34\%.).$ Enter amounts to be deducted with a minus sign.

$\backslash$table$[[,$Cost,Retail,$\backslash$table$[[$Cost$-$to$-$Retail$],[$Ratio$]]],[$Beginning inventory,$$,250,000,$$$,364,000,$r$,],[$Net purchases$],[$Net markups$],[$Net markdowns$],[$Goods available for sale $($excluding beginning inventory$)],[$Goods available for sale $($including beginning inventory$)],[$Cost$-$to$-$retail percentage $($beginning$)],[$Cost$-$to$-$retail percentage $($current$)],[$Net sales$],[$Estimated ending inventory at retail$],[$Estimated ending inventory at cost$],[$Estimated cost of goods sold,,,,,$]]$