On January 1, 2021, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $100,300. The ending inventory, valued at year-end costs, and the relative cost index for each of the next three years is below: Year-endEnding inventory at year-end costs Cost Index 2021$126,945 1.05 2022 144,320 1.10 2023 154,860 1.20 What inventory balance should Badger report on its 12/31/2021 balance sheet