Give what is needed based on the information provided.

Green Company provided the following date for The current year: Inventory at cost a1 NR'II December 31, 2014 306,000 2?5,400 December 31 , 2015 408,000 38?,600 December 31, 2016 489,600 443,700 201 5 Net purchases 86?,000 201 6 Net purchases 805,800 Compute the following: Loss {Gain on reversal) on inventory write-down 2015 2016 Adjusted cost of sales Cost of goods available for sale, direct method