I need help with the following question. I can not get my answers to match for the cost of goods sold on the question below

Laker Company reported the following January purchases and sales data for its only product.

Date

Activities

Units Acquired at Cost

Units Sold at Retail

Jan.

1

Beginning inventory

290

units

@ $9.80

=

$

2,842

Jan.

10

Sales

160

units

@$17.80

Jan.

20

Purchase

360

units

@ $8.80

=

3,168

Jan.

25

Sales

285

units

@$17.80

Jan.

30

Purchase

230

units

@ $7.80

=

1,794

Totals

880

units

$

7,804

445

units

The Company uses a perpetual inventory system. For specific identification, ending inventory consists of 435 units, where 230 are from the January 30 purchase, 80 are from the January 20 purchase, and 125 are from beginning inventory.

Required:

1.	Complete comparative income statements for the month of January for Laker Company for the four inventory methods. Assume expenses are $3,000, and that the applicable income tax rate is 39%. (Do not round your Intermediate calculations.)

LAKER COMPANY
Income Statements
For Month Ended January 31
	Specific	Weighted
	Identification	Average	FIFO	LIFO
Sales	$7,921	$7,921	$7,921	$7,921
Cost of goods sold	4,081	4,152	4,206	4,076
Gross profit	3,840	3,769	3,715	3,845
Expenses	3,000	3,000	3,000	3,000
Income before taxes	840	769	715	845
Income tax expense	328	300	279	330
Net income	$512	$469	$436	$515