For each of the following cost flow assumptions, calculate cost of goods sold, ending inventory, and gross profit. $(1)$ LIFO. $(2)$ FIFO.

$(3)$ Moving$-$average cost. $($Round average$-$cost per unit to $3$ decimal places, eg$.12\mathrm{.}502$ and final answer to $0$ decimal places, eg$.1,250)$

Waterway Inc. is a retailer operating in British Columbia. Waterway uses the perpetual inventory system. All sales returns from customers result in the goods being returned to inventory; the inventory is not damaged. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Waterway Inc. for the month January $2022.$

$\backslash$table$[[$Date$,,$Description,Quantity,Unit Cost or Selling Price$],[$January$,1,$Beginning inventory,$100,$$$21$