Please help with this.

1. IDC sold 100 bottles of carpet stain remover this year for $5 per bottle (it collected $500). IDC sold 40 bottles on June 1 and 60 bottles on November 2. IDC had the following carpet-cleaning supplies on hand for this year, and IDC has elected to use the LIFO method of accounting for inventory under a perpetual inventory system:

CASH METHOD ACCRUAL METHOD

FOR STAIN REMOVER

Purchase Date	Bottles		Total Cost
November last year	40		$168
February this year	35		136
July this year	25		115
August this year	40		200
Totals	140		$619