Laker Company reported the following January purchases and sales data for its only product. The Company uses a periodic inventory system. For specific identification, ending inventory consists of $300$ units, where $280$ are from the January $30$ purchase, $5$ are from the January $20$ purchase, and $15$ are from beginning inventory.

Date Activities Units Acquired at Cost Units sold at Retail

Jan. $1$ Beginning inventory $190$ units @ $ $7\mathrm{.}00=$ $ $1,330$

Jan. $10$ Sales $150$ units @ $ $16\mathrm{.}00$

Jan. $20$ Purchase $110$ units @ $ $6\mathrm{.}00=660$

Jan. $25$ Sales $130$ units @ $ $16\mathrm{.}00$

Jan. $30$ Purchase $280$ units @ $ $5\mathrm{.}50=1,540$

Totals $580$ units $ $3,530280$ units

Required:

$1.$ Complete comparative income statements for the month of January for Laker Company for the four inventory methods. Assume expenses are $$1,750,$ and that the applicable income tax rate is $40\%.($Round your average cost per unit to $2$ decimal places.$)\backslash$table$[[$LAKER COMPANY$],[$Income Statements$],[$For Month Ended January $31],[,$Specific,Weighted,,,$],[,$Identification,Average,FIFO,LIFO$],[$Sales$],[$Cost of goods sold$],[$Gross profit,$0,0,0,,0],[$Expenses$],[$Income before taxes,$0,0,0,,0],[$Income tax expense$],[$Net income,$$,$$$,$$$,$$$,0]]$