how do i do this

Calculate the index used for 2026 that yielded the above results: E7.21 (LO 4) (Dollar-Value LIFO) The dollar-value LIrO method was adopted by linya Corp, on January 1, 2025, Its inventary on that date was \$160,000. On December 31, 2025, the itwentory at prices existing on that date amounted to $140,000. The price level at January 1,2025, was 100 , and the price level at December 31, 2025, was 112 . Instructions a. Compute the amount of the inventory at December 31, 2025, under the dollar-value LIFO method. b. On December 31,2026 , the inventory at prices existing on that date was $172,500, and the price level was 115. Compute the inventory on that date under the dollar value LIFO method