Prepare the end of year Cost of Goods Sold & Ending Inventory for the Salem Company using FIFO&LIFO given the following activity: Date Activity Beg Inventory Units Sold at Retail Units Acquired at Cost $10.00 1,000.00 1-Jan 100 10-Jan $40.00 $3,600.00 Sales 90 14-Mar Purchase $15.00 3,750.00 250 $40.00 $ 5,600.00 140 15-Mar Sales $20.00 8,000.00 400 30-Jul Purchase $40.00 $12,000.00 300 5-Oct Sales $25.00 $15,000.00 600 26-Oct Purchase $21,200.00 Units 530 $27,750.00 Units 1350