On january 1, 2018, badger inc. adopted the dollar-value lifo method. the inventory cost on this date was $101,300. the ending inventory, valued at year-end costs, and the relative cost index for each of the next three years is below: year-end ending inventory atyear-end costs cost index2018 $ 130,095 1.05 2019 148,720 1.10 2020 159,060 1.20 what inventory balance should badger report on its 12/31/2018 balance sheet? $129,900$125,030$123,900$101,300