The company Tres Palos Ltda., As of June 1, 2021, presents an initial inventory of merchandise of 100 units at $ 5,000 each.
During the month the following purchase and sales operations are carried out:

June 02 Purchase of 80 units at $ 5,760 net value, on simple credit.
June 05 Sale of 50 units at $ 9,000 each plus VAT. The client accepts letter to 90 days.
June 10 Sale of 60 units at $ 10,920 includes VAT, the customer pays in cash.
June 15 Purchase of 100 units at $ 5,500 each net value, for the operation we accept 30-day bills
June 20 Sale of 40 units at $ 10,860 each, VAT included, on simple credit.
June 25 The customer who bought merchandise from us on June 20, returns 10 units.
June 30 Purchase of a van for merchandise delivery for $ 5,960,000 includes VAT.

The company registers the merchandise, through the Inventory Permanence method.

It asks:

1. Stock card to control the movement of goods, LIFO, FIFO and PMP methods.

2. Determine the company's Income Statement for each method

VAT = 19%