I need to know how to calculate the specific identification ending inventory and COGS.

P7-2 Analyzing the Effects of Four Alternative Inventory Methods LO7-2 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 Unit Cost $5.00 Transactions Beginning inventory, January Transactions during the year a. Purchase, January 30 b. Purchase, May 1 C. Sale (S7 each) d. Sale (S7 each) 420 320 480 (180) (720) 3.60 6.00 b. & c. Compute the amount of ending inventory and cost of goods sold at December 31, under Average cost, First-in, first-out, Last-in, first-out and Specific identification inventory costing methods. For Specific identification, assume that the first sale was selected two-fifths from the beginning inventory and three-fifths from the purchase of January 30. Assume that the second sale was selected from the remainder of the beginning inventory, with the balance from the purchase of May 1. (Do not round intermediate calculations. Round "Average Cost and Specific Identification" answers to 2 decimal places.) Last-ln First-Out Identification Average Cost First-Out First-In Specific Ending inventory ($ 1,609 60$ 1,920$ 1,600$ Cost of goods sold $. 4.527 0of $ 4,212($ 4,532 5,200 80