Nest Co. recorded the following inventory information during the month of January: Balance on 01/01 Purchased on 01/08 Sold on 01/23 Purchased on 01/28 Unit Units Cost $1 3 2,000 1,200 1,800 800 5 Total Cost $2,000 3,600 4,000 Units on Hand 2,000 3,200 1,400 2,200 Nest uses the LIFO method to cost inventory. What amount should Nest report as inventory on January 31 under each of the following methods of recording inventory