2. On December 1, 2020, Cambridge Printers had the account balances shown below. Credit Debit Accumulated Depreciation- $4,650 Equipment Cash $1,500 Accounts Receivablel 3,500 Accounts Payable Inventory 1,950 Share Capital Equipment 21,000||Retained Earnings $31,1001 2,6001 20,0001 7,000 $31,100 Adjustment Data: 1. Accrued salaries payable $350 2. Depreciation $180 per month. Dec. 3 Purchased 4,000 units of inventory on account at a cost of $0.72 per unit. 5 Sold 4,400 units of inventory on account for $0.92 per unit. (It sold 3,100 of the $0.65 units and 1,300 of the $0.72) 7. Granted the December 5 customer $184 credit for 200 units of inventory returned costing $144. These units were returned to inventory. 17 Purchased 2,200 units of inventory for cash at $0.78 each. 22 Sold 2,000 units of inventory on account for $0.95 per unit. (It sold 2,000 of the $0.72 units) e. Compute ending inventory and cost of goods sold under FIFO, assuming Cambridge uses the periodic inventory system. f. Compute ending inventory and cost of goods sold under average-cost, assuming Cambridge uses the periodic inventory system