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:

Transactions                                                       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

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            ______