Required information The following information applies to the questions displayed below) For the current year, Parker Games has the following inventory transactions related to its traditional board games. Parker Games uses a periodic inventory system, Date Transaction Units Unit Cost Total Cost Jan. 1 Beginning inventory 106 $21 $2,226 Mar. 12 Purchase 77 16 1,232 Sep. 17 Purchase 9 423 230 $3,881 Jan. 1-Dec. 31 Sales 17 47 Because of the increasing popularity of electronic video games, Parker Games continues to see a decline in the demand for board games. Sales prices have decreased by over 50% during the year. At the end of the year, Parker estimates the net realizable value of the 73 units of unsold inventory to be $370 2. Using LIFO, calculate ending inventory and cost of goods sold. Ending inventory Cost of goods sold