On January $1,2024,$ Pet Friendly Stores adopted the retail inventory method. Inventory transactions at both cost and retail, and cost indexes for $2024$ and $2025$ are as follows:

$20242025$CostRetailCostRetailBeginning inventory$ $168,750$$ $225,000$Purchases$503,000633,000$$ $665,000$$ $1,113,000$Purchase returns$4,0003,6503,7005,800$Freight$-$in$5,8005,000$Net markups$6,10010,800$Net markdowns$4,4507,500$Net sales to customers$453,000712,000$Sales to employees $($net of $30\%$ discount$)20,30020,300$Normal spoilage$6,0006,400$Price Index:$$January $1,20241\mathrm{.}00$December $31,20241\mathrm{.}25$December $31,20251\mathrm{.}25$

Required:

$1.$ Estimate the $2024$ and $2025$ ending inventory and cost of goods sold using the dollar$-$value LIFO retail method.

Note: Round your cost$-$to$-$retail percentage calculation to $2$ decimal places $($i$.$e$.,0\mathrm{.}1234$ should be $12\mathrm{.}34\%)$ and final answers to the nearest whole dollar.