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[The following information applies to the questions displayed below.] Raleigh Department Store uses the conventional retail method for the year ended December 31, 2022. Available information follows: a. The inventory at January 1,2022 , had a retail value of $31,000 and a cost of $11,000 based on the conventional retail method. b. Transactions during 2022 were as follows: Sales to employees are recorded net of discounts. c. The retail value of the December 31,2023 , inventory was $48,150, the cost-to-retail percentage for 2023 under the LIFO retail method was 42%, and the appropriate price index was 107% of the January 1, 2023, price level. d. The retail value of the December 31,2024 , inventory was $43,450, the cost-to-retail percentage for 2024 under the LIFO retail method was 41%, and the appropriate price index was 110% of the January 1,2023 , price level