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