On May 10, Hudson Computing sold 115 Millennium laptop computers to Apex Publishers. At the date of this sale, Hudson's perpetual inventory records included the following cost layers for the Millennium laptops. Quantity 89 Purchase Date Apr. 9 May 1 Total on hand Unit Cost $1,500 $ 1,600 45 125 Total Cost $120,000 72,000 $ 192,000 Prepare journal entries to record the cost of the 115 Millennium laptops sold on May 10, assuming that Hudson Computing uses the following. (Round your final answers to the nearest dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Specific identification method (71 of the units sold were purchased on April 9, and the remaining units were purchased on May 1). b. Average-cost method. c. FIFO method. d. LIFO method