b$.$ Determine the cost of goods sold and ending merchandise inventory by preparing a perpetual inventory record using the FIFO inventory costing method. cost of merchandise inventory purchased, sold, and on hand at the end of the period. $($Enter the oldest inventory layers first.$)$

$\backslash$table$[[$Date$,$Purchases,Cost of Goods Sold,Inventory on Hand$],[$Quantity$,$Unit Cost,Total Cost,Quantity,Unit Cost,Total Cost,Quantity,Unit Cost,Total Cost$],[$Aug$.1],[3,,,,,,,,,],[12],[15],[],[,,,,,,,,,],[20],[28],[20,,,,,,,,,],[$Totals$,,,,,,,,,]]$

Requirements

a$.$ Determine the cost of goods sold and ending merchandise inventory by preparing a perpetual inventory record using the specific identification method. Assume the following costing information for the books sold during the month:

August $3$: $,5$ books costing $$21$ each

August $15$: $10$ books costing $$21$ each and $5$ books costing $$23$ each

August $28$: $6$ books costing $$23$ each and $2$ books costing $$26$ each

b$.$ Determine the cost of goods sold and ending merchandise inventory by preparing a perpetual inventory record using the FIFO inventory costing method.

c$.$ Determine the cost of goods sold and ending merchandise inventory by preparing a perpetual inventory record using the LIFO inventory costing method.

d$.$ Determine the cost of goods sold and ending merchandise inventory by preparing a perpetual inventory record using the weighted$-$average inventory costing method. Round weighted average unit cost to the nearest cent and total cost to the nearest dollar.