The accounting records of Wall's China Shop reflected the following balances as of January 1, 2016:

Cash	$19,100
Beginning inventory	14,260	(155 units @ $92)
Common stock	15,000
Retained earnings	18,360

The following five transactions occurred in 2016:
1.	First purchase (cash) 120 units @ $94
2.	Second purchase (cash) 205 units @ $102
3.	Sales (all cash) 425 units @ $186
4.	Paid $15,100 cash for salaries expenses.
5.	Paid cash for income tax at the rate of 40 percent of income before taxes.

Record the five transactions in general journal form and post to T-accounts assuming (1) FIFO cost flow, (2) LIFO cost flow, and (3) weighted-average cost flow. Assume perpetual inventory system is used. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round intermediate calculations to 3 decimal places. Round your final answers to the nearest whole dollar amount.)