Can you please help correct answers in the red cases?

S Kieso, Intermediate Accounting, 16e Intermediate Accountin CALCULATOR STANDARD VIEW PRINTER VERSION Exercise 8-9 Fong Sai-Yuk Company sells one product. Presented below is information for January for Fong Sal-Yuk Company. Jan. 1 Inventory 100 units at $5 each 4 Sale 11 13 Sale 20 27 Sale 80 units at $8 each 150 units at $6 each 120 units at $8.75 each 160 units at $7 each 100 units at $9 each Purchase Purchase Fong Sai-Yuk uses the FIFO cost flow assumption. All purchases and sales are on account