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Carlson Auto Dealers Inc. sells a handmade automobile as its only product. Each automobile is identical; however, they can be distinguished by their unique ID number. At the beginning of 2021, Carlson had three cars in inventory, as follows:

Car ID	Cost
203	$	105,000
207		105,000
210		108,000

During 2021, each of the three autos sold for $135,000. Additional purchases (listed in chronological order) and sales for the year were as follows:

Car ID	Cost			Selling Price
211	$	105,000		$	135,000
212		105,000			138,000
213		106,500		not sold
214		108,000			141,000
215		111,000			145,500
216		109,500		not sold
217		114,000			150,000
218		111,300			151,500
219		117,000		not sold

Required: 1. Calculate 2021 ending inventory and cost of goods sold assuming the company uses the specific identification inventory method.

Specific Identification Ending inventory Cost of goods sold