need the second part done!

[The following information applies to the questions displayed below.] Daniel Company uses a periodic inventory system. Data for the current year: beginning merchandise inventory (ending inventory December 31, prior year), 2,000 units at dollar 38; purchases, 8,000 units at dollar 40; expenses (excluding income taxes), dollar 194, 500; ending inventory per physical count at December 31, current year, 1, 800 units; sales, 8, 200 units; sales price per unit, dollar 75; and average income tax rate, 30 percent. Required: Compute cost of goods sold and prepare income statements under the FIFO, LIFO, and average cost inventory costing methods. (Do not round your intermediate calculations.)