please show me step by step,best regards

5. Ending inventory appears in west company on Dec 31, 2018 as follows: Cost 14000 32000 Net realizable Value 11000 38000 Raw materials Finished goods The ending inventory shall presented in statement of financial position on Dec 31, 2018 at JD 6. On 1/1/2016, Al Sa'ada purchased equipment for JD 15,000 with an estimated useful life at the time of purchase of 6 years. On 1/1/2018,new information available regarding the machine that was not previously available, it was estimated that the equipment was reassessed to 5 years instead of 6 years. The residual value was also reassessedto JD 2,000. The depreciation charge for the year 2018 which will appear in the income statement is 7-On December 25, 2018, Ramla purchased goods and paid the following amounts: The purchase price deferred for 10 months$ 48000 | Note: the cash purchase price $ 40,000 shipping costs of goods $ 4000 advertisements in newspapers about the arrival of the goods $ 1000 As of 31/12/2018, it was found that 40% of the goods are still on hand by the company. The cost of the inventory that will appear in the company's statement of financial position on 31/12/2018 is 1 8. On December 31, 2019Dean Company changed its method of accounting for inventory from the average cost method to the FIFO method. This change caused the 2019 beginning inventory to increase by $420,000. The cumulative effect of this accounting change to be reported for the year ended 12/31/19, assuming tax rate, is