Item$74\mathrm{.}32$points eBook Print References Check my workCheck My Work button is now enabled Item $7$ On January $1,2024,$ HGC Camera Store adopted the dollar$-$value LIFO retail inventory method. Inventory transactions at both cost and retail, and cost indexes for $2024$ and $2025$ are as follows: $20242025$CostRetailCostRetailBeginning inventory$ $43,400$$ $62,000$Net purchases$95,450119,000$$ $104,274$$ $128,100$Freight$-$in$3,1003,600$Net markups$15,50010,200$Net markdowns$3,1003,300$Net sales to customers$117,375115,600$Sales to employees $($net of $20\%$ discount$)3,7005,760$Price Index:$$January $1,20241\mathrm{.}00$December $31,20241\mathrm{.}05$December $31,20251\mathrm{.}10$ Required: Estimate the $2024$ and $2025$ ending inventory and cost of goods sold using the dollar$-$value LIFO retail inventory method. Note: Do not round other intermediate calculations. Round your cost$-$to$-$retail percentage calculation to $2$ decimal places and final answers to the nearest whole dollar.