Problem 6A-4A a Swifty Inc. is a retailer operating in Centralia. Swifty uses the perpetual inventory method. All sales returns from customers result in the goods being returned to inventory. (Assume that the inventory is not damaged.) Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Swifty Inc. for the month of January 2017. Unit Cost or Selling Price Date Description Quantity Dec. 31 140 $18 Ending inventory Purchase Jan. 2 120 19 Jan. 6 Sale 150 32 Jan. 9 Purchase 85 21 Jan. 10 Sale 70 38 Jan. 23 Purchase 100 24 Jan. 30 Sale 110 46 (a) For each of the following cost flow assumptions, calculate (i) cost of goods sold, (ii) ending inventory, and (iii) gross profit. (1) FIFO. (2) FIFO. (3) Moving-average. (Round average cost per unit to 3 decimal places, e.g. 1.286 and final answers to 0 decimal places, e.g. 5,125.) LIFO FIFO Moving-average Cost of goods sold Ending inventory $ Gross profit $ $ HA