B. The ABC Company had the following inventory record for the month of January: # of Items Unit Price Date Item 1/1 Description Beginning inventory Sale Purchase $20 1/5 1/11 12 21, 22, 23, 24, 25 Z2, Z5 26, 27, 28, 29, 210, 211, Z12, 213, 214 21, 23, 26, 27, 28, 29, Z14 1/28 Sale Required: Assuming a periodic system is in use, determine the following: 1. Cost of goods available for sale. 2. Cost of goods sold and the ending inventory using each of the following methods: a. FIFO b. LIFO c. Weighted Average