The following information relates to the inventory of a bookseller in the records of Bayside Books Ltd, a company registered for GST. All unit prices below exclude GST.

July	1		Beginning inventory	10		@ $42		= $420
Aug.	14		Purchased	13		@ $46		= $598
Sept.	25		Sold	11
Jan.	8		Purchased	12		@ $48		= $576
March	3		Purchased	6		@ $50		= $300
April	13		Sold	13
June	10		Sold	4

Using a periodic system and the weighted average method, calculate the cost of the items in inventory on 30 June and the cost of sales for the year. (Round answers to 2 decimal places, e.g. 52.75.)

Ending inventory:		$
Cost of sales:		$

Using a perpetual system and the moving average method, calculate the cost of the year-end inventory and the cost of sales. (Round answers to 2 decimal places, e.g. 52.75.)

Ending inventory:		$
Cost of sales:		$

Using a periodic system and the FIFO method, determine the cost of the items in inventory on 30 June and the cost of sales for the year.

Ending inventory:		$
Cost of sales:		$

Using a perpetual system and the FIFO method, determine the cost of the year-end inventory and the cost of sales.

Ending inventory:		$
Cost of sales:		$