Spilly Ltd$.$ uses the periodic inventory system and applied FIFO inventory costing. At the end of the annual accounting period, December $31,2024,$ the accounting records for the best selling item in inventory showed:

Transartions Units Unit Cost

Beginning inventory, Jan. $1,2024$

$400$

$$18$

Purchase, Feb. $1,1,000,21$

Sale, March $15($sold at $$26$ each$)$

$(800)$

Purchase, May $15,500,24$

$4.$ Sale, July $31($sold at $$35$ each$)$

$(400)$

Required: Determine the following $($show detailed computations to support your answer$)($round to nearest dollar$)$: Goods available for sale

Ending inventory value

Cost Of Goods Sold

$6.$ The inventory records of Liz Corporation reflected the following information for the month of August:

$\backslash$table$[[$Date$,$Transaction,Number of Units,Unit Cost$],[\frac{8}{1},$Beginning inventory,$400,$$$10$