Laker Company reported the following January purchases and sales data for its only product.

Date

Activities

Units Acquired at Cost

Units Sold at Retail

Jan.

1

Beginning inventory

250

units

@ $9.00

=

$

2,250

Jan.

10

Sales

140

units

@$17.00

Jan.

20

Purchase

320

units

@ $8.00

=

2,560

Jan.

25

Sales

245

units

@$17.00

Jan.

30

Purchase

190

units

@ $7.00

=

1,330

Totals

760

units

$

6,140

385

units

Laker uses a perpetual inventory system. For specific identification, ending inventory consists of 375 units, where 190 are from the January 30 purchase, 80 are from the January 20 purchase, and 105 are from beginning inventory.

1.	Complete comparative income statements for the month of January for Laker Company for the four inventory methods. Assume expenses are $2,600, and that the applicable income tax rate is 35%.(Do not round your Intermediate calculations.)