On 22 January 2013, Dome Limited sold 700 toner cartridges to Maxine Supplies. Immediately prior to this sale, Dome's perpetual inventory records for these units included the following cost layers: Purchase Date 12 Dec. 2012 16 Jan. 2013 Quantity 400 1,200 Unit Cost $200 220 Total Cost $ 80,000 264,000 220 Total on hand 1,600 $ 344,000 a. Prepare a separate journal entry to record the cost of goods sold relating to the 22 January sale of 700 toner cartridges, assuming that Dome uses: (Omit the "$" sign in your response.) 1. Specific cost identification (300 of the units sold were purchased on 12 December, and the remaining 400 had been purchased on 16 January). 2. Weighted average cost. 3. FIFO. Debit Credit Date Jan 22, 2013 General Journal 1. Specific cost identification method: (Click to select) (Click to select) 2. Weighted Average-cost method: (Click to select) (Click to select) 3. First-in, First-out (FIFO) method: (Click to select) (Click to select) b. Complete a subsidiary ledger record for the toner cartridges using each of the three inventory valuation methods listed above. Your inventory records should show both purchases of this product, the sale on 22 January, and the balance on hand at 12 December, 16 January, and 22 January. (Round your final answers to the nearest dollar amount. Be certain to enter zero wherever required. Omit the "$" sign in your response.) 1. Specific cost identification method: PURCHASED SOLD BALANCE Units Unit Cost Total Units Cost of Goods Sold Unit Cost Units Unit Cost Balance Date 12 Dec 12 16 Jan 13 22 Jan 13 2. Weighted Average-cost method: PURCHASED SOLD BALANCE Units Unit Cost Total Units Unit Cost Cost of Goods Sold Units Unit Cost Balance Date 12 Dec 12 16 Jan 13 22 Jan 13 3. First-in, First-out (FIFO) method: PURCHASED SOLD BALANCE Date Units Unit Cost Total Units Unit Cost Cost of Goods Sold Units Unit Cost Balance 12 Dec 12 16 Jan 13 22 Jan 13