Compute the amount of goods available for sale, ending inventory, and cost of goods sold at December $31$ using the specific identification method, assuming that the March $14$ sale was selected two$-$fifths from the beginning inventory and three$-$fifths from the purchase of January $30.$ Assume that the sale of August $31$ was selected from the remainder of the beginning inventory, with the balance from the purchase of May $1$: FIND Ending inventory and COGS