THE Following INVENTORY PURCHASES INFORMATION BELONGS TO SMJ LTD 31st December 2020(Closing Balance) 14th January 2021(purchases) 4th June 2021 (purchases) 28th December (purchases) 40 units @ D7 per unit 60 units @ D6 per unit 100 per unit @ D10 per unit 70 per unit @ D9 per unit As of 31st December 2021, SMJ Ltd has sold 240 units at D12 per unit. Calculate: a) the gross profit for the year ended 31 December 2021 using FIFO, LIFO and Average methods b) assuming that only 200 units were sold, what would be the closing inventory using the LIFO method?