Tesco Corp. sells gadgets and uses the perpetual inventory system. During the month of January 2018, the number of gadgets purchased and sold was as follows: Pwchased Sold Balance in inventory Dote Units Unit cost Total $ Units Unit cost Tota $ Units Unit cost Total $ 300 Jan. 1 3 500 100 3.50 4.50 5.00 8 10 400* 15 100 5 20 200** 27 100 Assume the January 10 units were sold on account for 20 each, and the January 20 units were sold on account for 22 each. *for specificidentification, sold 150 units of January 1 purchase, 150 units of the January 3 purchase and 100 from January 8 purchase. **for specificidentification, sold 50 units of January 1 purchase and 150 units from January 3 purchase. Complete the inventory record card, and calculate cost of goods sold and the cost of ending inventory under each of the following inventory cost flow assumptions: Specific identification