AV is a company engaged in the agro-export sector. The company uses the periodic inventory system. Below is the data corresponding to AV's products for the year 2020.

	PURCHASES	Total cost	SALES	Unit price	INVENTORY
31 DIC. 2019					1.600 x $4.480 =7.168.000
26 FEB 2020	1.280	$5.440.000
16 JUN 2020	3.200	$15.040.000
20 JUL 2020	2.000	$8.960.000
08 OCT 2020	1.400	$7.420.000
22 DIC 2020			1.250	$5.700
10 ABR 2020			1.200	$5.900
15 JUN 2020			1.570	$6.200
29 AGO 2020			1.680	$6.400

A.-Calculate the ending inventory balance in units and in dolars. B-Establish a statement of net income for the year ended December 31, 2020, using the PEPS, UEPS, and WEIGHTED AVERAGE inventory methods. Operating expenses other than cost of goods sold were $1,200,000 and interest expense represents 15% of sales. Assume an income tax rate is 25%.