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Appliance Fixation, Inc. went into business as a corporation in early 2018 . For the first few years, the company provided appliance repair services only (no merchandise). During 2021, the company began selling appliances, and decided to use the FIFO inventory method. The other worksheets include the following: Appliance Fixation, Inc. went into business as a corporation in early 2018 . For the first few years, the company provided appliance repair services only (no merchandise). During 2021, the company began selling appliances, and decided to use the FIFO inventory method. The other worksheets include the following