I need help with the number of units sold for the "specific identification" method.

Required information P7-3 (Algo) Evaluating Four Alternative Inventory Methods Based on Income and Cash Flow L07-2, 7-3 (The following information applies to the questions displayed below.) At the end of January of the current year, the records of Donner Company showed the following for a particular item that sold at $15.20 per unit: Specific Identification Cost of Goods Available for Sale Cost of Goods Sold Cost per # of Units Amount $1,792 2,808 1,008 # of Units Sold Cost of Goods Available for Sale Cost per Unit Transactions Inventory, January 1 Purchase, January 12 Purchase, January 26 Sale Sale Unit Units 560 540 140 (420) (200) Cost of Goods Sold Beginning inventory 560 $ 3.20 $ 1,792 Purchases: January 12 540 5.20 $ 2,808 $ 1.008 January 26 140 7.20 0 P7-3 Part 1 Total 1,240 $ 5,608 0 $ 0 Required: 1a. Assuming the use of a periodic inventory system, compute Cost of Goods Sold under each method of inventory: average cost, FIFO, LIFO, and specific identification. For specific identification, assume that the first sale was selected from the beginning inventory and the second sale was selected from the January 12 purchase. 1b. Assuming the use of a periodic inventory system, prepare a partial income statement under each method of inventory: (a) average cost, (b) FIFO, (C) LIFO, and (d) specific identification. For specific identification, assume that the first sale was selected from the beginning inventory and the second sale was selected from the January 12 purchase