During the month of August, Shelly sold 26 units and reports the following inventory and purchase information:

Date	Explanation	Units	Unit Cost	Total Cost
August 1	Beginning inventory	12	$250	$3,000
August 13	Purchase	13	300	3,900
August 22	Purchase	10	310	3,100
August 29	Purchase	20	320	6,400

1. enter the ending inventory at August 31 using the FIFO, LIFO and average-cost methods.
2. enter the cost of goods sold at August 31 using the FIFO, LIFO and average-cost methods.