Help Lance-Hefner Specialty Shoppes decided to use the dollar value LIFO retail method to value its inventory. Accounting records provide the following information Merchandine inventory, January 1, 2021 tot purchase Net arkupe Net narkdown Net son Cont Retail $252,000 $400,000 408,700 605,000 17.000 12.000 470,000 Related rotoli price indexes are as follows: January 1, 2021 December 31, 2022 1.20 Required: Determine ending inventory and cost of goods sold using the information provided Ending inventory at retail Ending Inventory at cost Cost of goods sold