The Kelly Company maintains inventory at selling prices as well as at cost. For 2021, the records show the following: Cost Retail Beginning inventory 666 1332 Purchases 2025 5000 Freight-in on Purchases 55 Purchase Returns 3 8 Mark Ups 57 Mark Up Cancels 9 Mark Downs 33 Mark Down Cancels 6 Sales 3333

REQUIRED: Determine ending inventory and cost of goods sold under: a) Average Retail b) Retail LCM Method c) LIFO Retail Method