Esplanade SA was formed on December 1, 2018. The following information is available from Esplanade's inventory records for Product BAP.

A physical inventory on March 31, 2015, shows 1,500 units on hand.
Instructions
Assuming Esplanade uses a periodic system, prepare schedules to compute the ending inventory at March 31, 2019, under each of the following inventory methods (round to two decimal places).
a. Specific identification.
b. FIFO.
c. Weighted-average.
Under (a), 400 units from the beginning inventory are on hand and 1,100 units from the January 5 purchase are on hand.