(A) Daisy Limited uses the perpetual inventory system. The following is the company's inventory record for the month ended 30 June 2020. Transactions Units Date 2020 1 June 14 June 28 June Cost Price S per unit 30 Selling Price $ per unit 200 Opening Balance Purchases Sales 800 40 600 90 All purchases and sales are made on account. Required: (a) Compute the cost of goods sold and ending inventory for the month of June 2020 using each of the following inventory costing method: (i) First-In-First-Out (FIFO); (ii) Last-In-First-Out (LIFO); and (iii) Weighted Average Cost method. (12 marks) (b) Prepare journal entries to record the sales and cost of goods sold on 28 June 2020 assuming FIFO is adopted. (Narration is NOT required.) (4 marks) (B) Ginkgo Company asked you to prepare its bank reconciliation statement as at 31 August 2020 based on the following data: $ (1) Cash balance per bank statement on 31 August 2020 18,200 (2) Cash balance per book on 31 August 2020 28,840 (3) EFT receipts of dividend revenue earned on investment 1,260 (4) EFT payment for rent expense 6,500 (5) Bank service charge 400 (6) NSF cheque from a customer 2,700 (7) Deposit in transit 3,400 2,100 (8) Outstanding cheques (9) A cheque of $1,800 for insurance expense was recorded as $800 in the book Required: Prepare a bank reconciliation statement for Ginkgo Company as at 31 August 2020. (10 marks)