(A) Best Results Ltd started its business on 1 October 2022. The following purchases and sales relate to a particular inventory item in Oetober 2022. Required: (i) By using FIFO method, calculate the cost of goods sold. (8 marks) (ii) By using FIFO method, calculate the closing quantity and value of inventory at month ended 31 October 2022. ( 8 marks) (All workings and calculations must be shown) (B) Good-student Limited sells a wide range of goods. liems of stock had been in store for over two years. The company reviewed the value of these items on 31 January 2023 as follows: Required: Calculate the value of EACH of the above items AND the total amount of inventories at 31 January 2023. (Details calculation must be shown) (6 marks)