Kirtland Corporation uses a periodic Inventory system. At the end of the annual accounting period, December 31, the accounting records for the most populariter in Inventory showed the following: Unit Un Cost $3700 Transactions Beginning inventory, January 1 Transactions during the year Purchase, January 30 b Purchase, May 1 Sale (35 each Sale (55 eachi 4.20 4.00 380 540 (240) (780) Required: a. Compute the amount of goods available for sale Goods available for b.&c. Compute the amount of ending inventory and cost of goods sold December 31, under Average cool, First-In, first-outLast-in, first-out and Specific identification inventory costing methods. For Specific Identification, assume that the first sale was selected two-fit from the beginning inventory and vee-ths 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.) Average Cost Firsin, First Out Specific First-out identification Endir inventory Cost of goods sold