Need help finding the LIFO

On December 1, 2014, Seattle Company had the account balances shown below Debits 65970 Accumulated Depreciation- Credits $1,270 2,880 21,300 6,942 $32,392 Cash Equipment Accounts Receivable Inventory (3,100 x $0.62) Equipment 3,700 Accounts Payable 1,922 Common Stock 20,800 Retained Earnings $32,392 The following transactions occurred during December Dec. 3 Purchased 4,300 units of inventory on account at a cost of $0.69 per unit. 5 Sold 4,700 units of inventory on account for $0.90 per unit. (It sold 3,100 of the $0.62 units and 1,600 of the $0.69.) 7 Granted the December 5 customer $180 credit for 200 units of inventory returned costing $110. These units were returned to inventory 17 Purchased 2,300 units of inventory for cash at $0.81 each 22 Sold 2,100 units of inventory on account for $0.96 per unit. (It sold 2,100 of the $0.69 units.) Adjustment data: 1. Accrued salaries and wages payable $540 2. Depreciation on equipment $120 per month