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	$	69,000
207		69,000
210		72,000

During 2021, each of the three autos sold for $99,000. Additional purchases (listed in chronological order) and sales for the year were as follows:

Car ID	Cost			Selling Price
211	$	69,000		$	99,000
212		69,000			102,000
213		70,500		not sold
214		72,000			105,000
215		75,000			109,500
216		73,500		not sold
217		78,000			114,000
218		75,300			115,500
219		81,000		not sold

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