Q1. The accounting records of Samsung co shows the following. Jan 1\2021 Beginning inventory 3,000 units at 5 March 2\2021 Purchases 8,000 units at 3 March 4\2021 Sales 9,000 units April 22\2021 Purchases 8,000 units at 3 Determine the cost of goods sold during the period under a periodic & perpetual inventory system using (a) the FIFO method and (b) the average-cost method