Courtney Company uses a periodic inventory system. Data for 2020 are as follows: beginning merchandise inventory (December 31, 2019), 3,050 units at $35.10; purchases, 12,100 units at $38.10; operating expenses (excluding income taxes), $213,500; ending inventory per physical count at December 31, 2020, 2,750 units; sales price per unit, $70.10; and average income tax rate, 30 percent. Required: 1. Prepare statements of earnings under the FIFO and weighted-average costing methods. (Round intermediate calculations to 2 decimal places and final answers to the nearest whole dollar.) Statement of Earnings (Partial) Inventory Costing Method Units FIFO Weighted Average Sales revenue Cost of sales: Beginning inventory Purchases Cost of goods available for sale ol 0 0 Ending inventory Cost of sales 0 0 0 Gross profit 0 0 Expenses (operating) Pretax earnings 0 0 Income tax expense Net earnings $ 0 $ 0