Periodic and Perpetual Systems$-$Calculating Ending Inventory and Cost of Sales Using Average Cost $($Moving Average$),$ FIFO, and LIFO

Undew Inc.$\text{'}$s inventory records showed the following data for an item it sells regularly.

a$.$ Assuming that Undew maintains a periodic inventory system, compute ending inventory and cost of goods sold for the month ending January $31$ using $(1)$ average cost, $(2)$ FIFO, and $(3)$ LIFO.

$(2)$ FIFO Method $($periodic$)$

Note: Do not use negative signs with any of your answers.