USE SEPARATE EXCEL ANSWER SHEET. Clay Company began using the dollar-value LIFO method at 12/31/18, when its inventory at current prices was $240,000. At 12/31/19, inventory at prices existing on that date amounted to $308,000. At 12/31/20, inventory at prices existing on that date amounted to $261,300. The price indexes at end of 2018, 2019, and 2020 were 1.00, 1.10, and 1.30, respectively. Calculate the inventory value using dollar-value LIFO at (1) 12/31/19 and (2) 12/31/20.