the accounting record of walls china shop reflected the following balances of ethyl January the French year $2$ cash $19000$ beginning in $19,78025$ units at $92$ dollar common stock $14,400$ retain early $24,000380$ the following five transaction security year $2$ first purchase cash $120$ unit $94$ dollar second purchase care $200$ units $202$ dollar sales all care $365$ units $200$ paid $16,000250$ dollar cash for salary Spence paid care for income tax at the rate of $25\%$ of income before taxa required compute the cost of good solar in an immature assuming number one fifo calls flow number