help solve these please!

A company that uses the perpetual inventory system sold goods to a customer on account on June 16 for $71. The company as the following inventory information: The company uses the LIFO method of inventory costing. Which of the following journal entries correctly records the sale on June 16 ? Baldwin, Inc. had the following balances and transactions during 2025 : What would be reported as Cost of Goods Sold on the income statement for the year ending December 31, 2025 if the perpetual inventory system and the first - in, first - out inventory costing method are used? A. $14,350 B. $35,350 C. $21,230 D. $27,790 What would the company's ending merchandise inventory cost be on December 31,2024 if the perpetual inventory system and the last - in, first - out inventory costing method are used? A. $17,600 B. $25,600 C. $20,000 D. $37,600