please do all parts with the provided data

Questions 1-3: Inventory Valuation Methods ABC company uses LIFO to measure its inventory. The inventory records for the year of 2020 are as follows. Units Unit Cost ($) 20 20 Beginning Inventory 20 25 Purchase on March 27 Purchase on May 9 40 30 10 25 Purchase on November 17 60 Quantity sold What is the dollar amount of goods available for sale? What is ABC's cost of goods sold resulting from the sale of inventory? Suppose the market price of the inventory is 19 dollars per unit at the end of 2020. Record a journal entry to reflect the write-down of inventory using the rule of Lower of Cost or Market