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Lance-Hefner Specialty Shoppes decided to use the dollar-value LIFO retail method to value Its Inventory. Accounting records provide the following Information: Merchandise inventory, January 1, 2021 Net purchases Net markups Net markdowns Net sales Cost Retail $217,eee $310,000 421,800 565, eee 13,eee 8,000 440,000 Related retail price Indexes are as follows: January 1, 2021 December 31, 2021 1.ee 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