Carlson Auto Dealers Inc. sells a handmade automobile as its only product. Each automobile is identical; however, they can be distinguished by their unique ID number. At the beginning of 2021, Carlson had three cars in inventory, as follows:

Car ID	Cost
203	$	81,000
207		81,000
210		84,000

During 2021, each of the three autos sold for $111,000. Additional purchases (listed in chronological order) and sales for the year were as follows:

Car ID	Cost			Selling Price
211	$	81,000		$	111,000
212		81,000			114,000
213		82,500		not sold
214		84,000			117,000
215		87,000			121,500
216		85,500		not sold
217		90,000			126,000
218		87,300			127,500
219		93,000		not sold

Required: 1. Calculate 2021 ending inventory and cost of goods sold assuming the company uses the specific identification inventory method.