Question 3) (30 points). At December 31, 2019 CROWD Co. has the following inventory information for 2019. Date Beginning Inventory Purchases: CROWD Co. Units 100 S $/Unit 5,25 $/Total 525,00 Jan. 3 300 5,30 1.590,00 June 20 150 5,60 840,00 Sept. 15 200 5,80 1.160.00 150 5,90 885,00 Nov. 29 Goods Available for Sale 2 ? Ending Inventory 350 Date Beginning Inventory Purchases: CROWD Co. Units 100 $ S/Unit 5,25 S/Total 525,00 Jan. 3 300 5,30 1.590,00 1 June 20 150 5,60 840,00 Sept. 15 200 5,80 1.160,00 Nov. 29 150 5.90 Goods Available for Sale 885,00 ? 2 Ending Inventory 350 ? Cost of Goods Sold ? ? June 20 150 5,60 840,00 Sept. 15 200 5.80 1.160,00 Nov. 29 150 5.90 885,00 Goods Available for Sale ? 2 Ending Inventory 350 Cost of Goods Sold ? Required: The company is using periodic inventory method and FIFO. Calculate the following indicated as ?' in the above table: a) Goods available for sale in number of units b) Value ($ amount) of goods available for sale c) Ending inventory in number of units Value ($ amount) of ending inventory Cost of good sold in number of units 1) Value ($ amount) of COGS (answers without detail computation will not be considered) Question 4. (25 points) RTN purchases a new machine that costs $ 48.000. The machine has a residual value of $ 3.000 and estimate useful life of 5 years. Required: Using declining balance method, calculate the depreciation for the next five years