Gladstone Company tracks the number of units purchased and sold throughout each accounting period but applies its inventory costing method at the end of each period, as if it uses a periodic inventory system. Assume its accounting records provided the following information at the end of the annual accounting period, December $31.$

Transactions Units Unit Cost

Beginning inventory, January $1$ Units $-1,700$ Unit cost $-$$ $50$

Transactions during the year:

a$.$ Purchase, January $30$ Units $-3,200$ Unit Cost $-63$

b$.$ Sale, March $14($$$100$ each$)$ Units $-(1,350)$

c$.$ Purchase, May $1$ Units $-1,900$ Unit Costs $-80$

d$.$ Sale, August $31($$$100$ each$)$ Units $-(1,800)$

Assuming that for Specific identification method $($item $1$d$)$ the March $14$ sale was selected two$-$fifths from the beginning inventory and three$-$fifths from the purchase of January $30.$

Required:

Compute the amount of goods available for sale, ending inventory, and cost of goods sold at December $31$ using the specific identification method, assuming that the March $14$ sale was selected two$-$fifths from the beginning inventory and three$-$fifths from the purchase of January $30.$ Assume that the sale of August $31$ was selected from the remainder of the beginning inventory, with the balance from the purchase of May $1.$