Lance Hefner Specialty Shoppes decided to use the dollar value LIFO retail method to value its inventory. Accounting records provide the following information ped Merchandise inventory, January 1, 2021 Net purchases Net markups Net markdowns Net Sales Cost Retail $217,000 $319,000 421,800 565,000 13,000 8,099 440,000 etoon Related retail price Indexes are as follows: Print 1.88 January 1, 2021 December 31, 2021 Eferences 1.10 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