Please answer both questions. I really need it. Thanks a lot!

Serene Stereos has the following inventory data: A physical count of merchandise inventory on November 30 reveals that there are 100 units on hand. Cost of goods sold under FIFO is $657$1,269$632$1.295 Question 12 5 pts During 2022, Sedgewick Inc. had sales on account of $528,000, cash sales of $216,000, and collections on account of $336,000. In addition, they collected $5,800 which had been written off as. uncollectible in 2021. As a result of these transactions, the change in the accounts receivable balance from the beginning of the year to the end of the year indicates a $402,200$192,000$186,200$408,000