At the end of January 2014, the records of Donner Company showed the following for a particular item that sold at $16 per unit.

Transactions	Units	Amount
Inventory, January 1, 2014	500	$	2,365
Purchase, January 12	600		3,600
Purchase, January 26	160		1,280
Sale	(370)
Sale	(250)

Prepare a partial income statement under each method of inventory: (a) average cost. (b) FIFO. (c) LIFO. and (d) specific identification. For specific identification. assume that the first sale was selected from the beginning inventory and the second sale was selected from the January 12 purchase