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On January 1, 2016, HGC Camera Store adopted the dollar-value LIFO retail inventory method. Inventory transactions at both cost and relail, and cost indexes for 2018 and 2017 are as follows Cost Retail $46,200 66,000 Beginning inventory Net purchases Freight-in Net markups Net markdowns Net sales to customers Sales to employees (net of 20% discount) Price Index 97,350 121,000 $111,998 $137.900 3,300 3,800 16,500 3,300 118,285 3,900 10,600 3,500 123,240 6,080 January 1, 2016 1.00 1.07 1.14 December 31, 2016 December 31, 2017 1.14 Required Estimate the 2016 and 2017 ending inventory and cost of goods sold using the doliar-value LIFO retail inventory method (Round your costto-retail percentage calculations to sold using the dollar-value LIFO retail cost-to-retail percentage calculations to 2 decimal places.) 2016 2017 Estimated ending inventory at retail Estimated ending inventory at cost Estimated cost of goods sold $ $ 55,060 (67,780) 89,070