Albert Ltd trades with toy cars. On January 1, 2020 the company started business with no Inventories. During the year the business bought the following amounts: Cost per unit in Opening Purchase 1 Purchase 2 Units 0 100 200 Opening Purchase 1 Purchase 2 The business sells toy cars for EUR 20.00 per unit. The business held 50 units of toy cars at the end of the year. In 2021 the company bought the following amounts: Cost per unit in ? 9.00 12.00 9.00 12.00 Units ? 100 200 The business sold all the inventories for EUR 20.00 each. Required: a) Calculate the cost of sales, the gross profit and the closing inventories for 2021 using FIFO, LIFO and AVCO method. b) Calculate the cost of sales, the gross profit and the closing inventories for 2022 using FIFO, LIFO and AVCO method. c) Show the accumulated cost of sales and gross profit for both years together using FIFO, LIFO and AVCO method.