Inventory information for Aaron Company for the first 3 months of the year is as follows: January 1, 2021: Beginning Inventory of 400,000 units at $12.00 each January 15th: Purchased 100,000 units at $13.00 February 15th: Purchased 125,000 units at $14.00 March 15th: Sold 350,000 units at $20.00 March 25th: Purchased 110,000 units at $15.00 Ending inventory, therefore, was 385,000 units. Set up a spreadsheet and upload it for this problem which calculated Cost of Goods Sold for the quarter ended March 31, 2021, and Ending Inventory as of March 31, 2021 under each of the following cost flow assumptions: a. Perpetual Average Cost b. Periodic FIFO c. Periodic LIFO