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: a. Compute the amount of goods available for sale. b. \& c. Compute the amount of ending inventory and cost of goods sold at December 31, under Average cost, First-in, first-out, Last-i first-out and Specific identification inventory costing methods. For Specific identification, assume that the first sale was selected twofifths 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 . Compute the amount of goods available for sale. Compute the amount of ending inventory and cost of goods sold at December 31 under Average cost, First-in, first-out, Lastin, first-out, Specific identification of the 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 1. Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount