D) S 126,000 E) $139,000. C) S113,000. 3. A company had the following purchases during its first year of operations: 000,00 082,08 bloa aboog to 12o0 notnovni gnibn January: February: May: September November: Purchases 23 units at $116 33 units at $127 28 units at $139 25 units at $147 23 units at $157 08 (8 08.2 ( On December 31, there were 40 units remaining in ending inventory. These 40 units consisted of 5 from January, 6 from February, 10 from May, 4 from September, and 15 from November. Using the specific identification method, what is the cost of the ending inventory? B) $5518. C) $5675. D) $4940. E) $4913. A) $5832. 4. Grays Company has inventory of 11 units at a cost of $6 each on August 1. On August 3, it purchased 21 units at $9 each. 13 units are sold on August 6. Using the perpetual FIFO inventory method, what amount will be reported as cost of goods sold for the 13 units that were sold? C) $143. D) $88. E) $84.00. A) $90. B) $123 in the company's books for $38 ance C) Subtract $54 from the bank's balance and add $45 toth D) Subtract $54 from the book hal E) Add Sfd t