NEED ANSWERS/CORRECTIONS FOR YELLOW BOXES

Laker Company reported the following January purchases and sales data for its only product Activities Units Acquired at Cost Date Jan. 1 Beginning inventory 310 units @ $10.20 = $ 3.162 Jan. 10 Sales Jan.20 Purchase Jan.25 Sales Jan.30 Purchase Units sold at Retail 70 units $18.20 305 units $18.20 380 units @ $ 9.20= 3,496 250 units @ $8.20= 2,050 940 units Totals 8,708 475 units Required: The company uses a perpetual inventory system. For specific identification, ending inventory consists of 465 units, where 250 are from the January 30 purchase, 80 are from the January 20 purchase, and 135 are from beginning inventory