Prepare partial income statements for 2022 through gross profit, under each of the following cost flow assumptions. (Round answers to 2 decimal places, e.g. 125.25.)

(1)	Specific identification method assuming:
	(i)	The March 5 sale consisted of 1,000 liters from the March 1 beginning inventory and 1,300 liters from the March 3 purchase; and
	(ii)	The March 30 sale consisted of the following number of units sold from beginning inventory and each purchase: 450 liters from March 1; 550 liters from March 3; 2,900 liters from March 10; 1,100 liters from March 20.
(2)	FIFO
(3)	LIFO

ORIOLEINC. Income Statement (partial) For the Year Ended December 31, 2022 Specific Identification FIFO LIFO Sales revenue $ 8790 $ 8790 $ Beginning inventory 1260 1260 Purchases 6158 6158 Cost of goods available for sale 7418 7418 Ending inventory 2476 2676 Cost of goods sold 4942 4742 Gross profit/(Loss) $ 3848 TA 4048 ORIOLEINC. Income Statement (partial) For the Year Ended December 31, 2022 Specific Identification FIFO LIFO wenue $ 8790 $ 8790 GA 8790 ng inventory 1260 1260 1260 es 6158 6158 6158 goods available for sale 7418 7418 7418 yventory 2476 2676 2190 soods sold 4942 4742 5228 ofit/(Loss) $ 3848 $ 4048 $ TA 3562 ORIOLEINC. Income Statement (partial) For the Year Ended December 31, 2022 Specific Identification FIFO LIFO Sales revenue $ 8790 $ 8790 $ Beginning inventory 1260 1260 Purchases 6158 6158 Cost of goods available for sale 7418 7418 Ending inventory 2476 2676 Cost of goods sold 4942 4742 Gross profit/(Loss) $ 3848 TA 4048 ORIOLEINC. Income Statement (partial) For the Year Ended December 31, 2022 Specific Identification FIFO LIFO wenue $ 8790 $ 8790 GA 8790 ng inventory 1260 1260 1260 es 6158 6158 6158 goods available for sale 7418 7418 7418 yventory 2476 2676 2190 soods sold 4942 4742 5228 ofit/(Loss) $ 3848 $ 4048 $ TA 3562