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 invertory showed the following: Transactions Une Unit Cost Beginning inventory. January 1 430 $6.00 Transactions during the year Purchase January 30 330 3.70 Purchase. May 1 490 7.00 C Sale (58 each (190) d Sale (58 cachi (730) b. Required: a. Compute the amount of goods available for sale Goods available for sale b. & c. Compute the amount of ending inventory and cost of goods sold at December 31, under Average cost, Fru.in, frost-out, Lastin, first out and Specific dentition Inventory conting methods for Socie identification, assume that the first so was selected twofths from the beginning inventory and three-fiths from the purchase of January 30. Assume that the second sale was selected from the remander one 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 Average Cost Lastein, First-Out Specific Identification First Out Ending inventory Cost of goods sold