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Kirtland Corporation uses a periodic inventory system. At the end of the annual accounting period, December 31 , the accounting records for the most popular item in inventory showed the following: a. Compute the amount of goods available for sale. b. \& c. Compute the amount of ending inventory and cost of goods soid at December 31, under Average cost, First-in, first-out, Last-in, first-out and Specific identification inventory costing methods. For Specific identification, assume that the first sale was selected twofifths from the beginning inventory and three-fitths from the purchase of January 30 . Assume that the second sale was selected from the remainder of the beginning inventory, with the balance from the purchase of May 1 . Complete this question by entering your answers in the tabs below. Compute the amount of goods available for sale. records for the most popular item in inventory showed the following: a. Compute the amount of goods avallable for sale. b. \& c. Compute the amount of ending inventory and cost of goods sold at December 31, under Average cost, First-in, first-out, Last-ir first-out and Specific identification inventory costing methods. For Specific identification, assume that the first sale was selected twofiths from the beginning inventory and three-fifths from the purchase of Jonuary 30 . Assume that the second sale was selected from the remainder of the beginning inventory, with the balance from the purchase of May 1 . Complete this question by entering your answers in the tabs below. Compute the amount of ending inventory and cost of goods sold at December 31 under Average cost, First-in, first-out, Lastin, first-out, Specific identification of the inventory costing methods. For Specific identification, assume that the first sale was selected two-nfths from the beginning inventory and three-fifths from the purchase of January 30 . Assume that the second sale was selected from the remainder of the beginning inventory, with the balance from the purchase of May 1. Note: Do not round intermediate calculations, Round your answers to the nearest whole dollar amount