Kahn Distribution Limited (KDL) purchases inventory items for resale. At the beginning of 2009, Kahn had no inventory on hand. During 2009, Kahn had the following transactions: First quarter Second quarter Third quarter Fourth quarter Total 2,000 units at $40 per unit 1,500 units at $41 per unit 2,200 units at $43 per unit 1,900 units at $45 per unit 7,600 units at a total cost of $321,600 KDL sold 5,600 units of inventory during the year at $50 per unit, and received cash. KDL determines that there were 2,000 remaining units of inventory and specifically identifies that 1,900 were those purchased in the fourth quarter and 100 were purchased in the third quarter. What are the closing inventories associated with these transactions during 2009 based on FIFO, LIFO and Average methods?