Need answer for d. Specific identification, please give me the answer and the process in detail of how to calculate them. Thanks~

PA7-1 Analyzing the Effects of Four Alternative Inventory Methods in a Periodic Inventory System [LO 7-3 Gladstone Company tracks the number of units purchased and sold throughout each accounting period but applies its inventory costing method at the end of each period, as if it uses a periodic inventory system Assume its accounting records provided the following information at the end of the annual accounting period, December 31 Transactions Units Unit Cost 2,700 $45 Beginning inventory, January 1 Transactions during the year a. Purchase, January 30 b. Sale, March 14 ($100 each) c. Purchase, May 1 d. Sale, August 31 (S100 each) 3,050 (2,350) 1,750 (2,000) 60 75 Assuming that for Specific identification method (item 1d) the March 14 sale was selected two-fifths from the beginning inventory and three-fifths from the purchase of January 30. Assume that the sale of August 31 was selected from the remainder of the beginning inventory, with the balance from the purchase of May Required: 1. Compute the amount of goods available for sale, ending inventory, and cost of goods sold at December 31 under each of the following inventory costing methods: (Round intermediate calculations to 2 decimal places and final answers to the nearest whole dollar amount.) Amount of Goods Available for Sale Ending Inventory Cost of Goods Sold a. Last-in, first-out b. Weighted average cost C. First-in, first-out d. Specific identification 435,750S 435,750S 435,750S 435,750 48,500$ 183,015$ 215,250 S 287,250 252,735 220,500 2-a. Of the four methods, which will result in the highest gross profit? O Last-in, first-out Weighted average cost First-in, first-out O Specific identification