22) Shown below is the activity for one of the products of Random Creations: $4,000 January 1 balance, 80 units @ $50 Purchases: January 18:40 units @ $51 January 28: 40 units @ $52 Sales: January 12:30 units January 22: 30 units Required: (1) Compute the January 31 ending inventory and cost of goods sold for January, assuming Random Creations uses LIFO and perpetual inventory system. (2) Compute the January 31 ending inventory and cost of goods sold for January, assuming Random Creations uses average cost and a perpetual inventory system