Kirtland Corporation's accounting records showed the following at December 31: Transactions Units Unit Cost Beginning inventory, January 1 370 $4.00 Transactions during the year: a. Purchase, January 30 270 3.10 b. Purchase, May 1 430 5.00 c. Sale ($6 each) (130) d. Sale ($6 each) (670) Required: 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 each of the four inventory costing methods. For Specific identification, assume the first sale was 40% from beginning inventory and 60% from the January 30 purchase. Assume the second sale was from the remainder of the beginning inventory, with the balance from the May 1 purchase. Compute the amount of ending inventory and cost of goods sold at December 31 under Average cost, First-in, first-out, Last-in, 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 of May 1.