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Required information [The following information applies to the questions displayed below.] Daniel Company uses a periodic inventory system. Data for the current year: beginning merchandise inventory (ending inventory December 31, prior year), 2,000 units at $38; purchases, 8,000 units at $40; expenses (excluding income taxes), $184,500; ending inventory per physical count at December 31, current year, 1,800 units; sales, 8,200 units; sales price per unit, $75; and average income tax rate, 30 percent. Required: 1-a. Compute cost of goods sold under the FIFO, LIFO, and average cost inventory costing methods. 1-b. Prepare income statements under the FIFO, LIFO, and average cost inventory costing methods. Complete this question by entering your answers in the tabs below. Required 1A Required 1B Prepare income statements under the FIFO, LIFO, and average cost inventory costing methods. (Do not round your intermediate calculations.) Income Statement Sales revenue FIFO LIFO Average Cost $ 615,000 $ 615,000 $ 615,000 324.000 327,600 324,7201 Cost of goods sold 291,000 290,280 184,500 Gross profit Operating expenses Income tax expense Pretax income 287,400 184,500 102,900 30,870 184,500 105,780 106,500 31,950 31,734 Required: 1-a. Compute cost of goods sold under the FIFO, LIFO, and average cost inventory costing methods. 1-b. Prepare income statements under the FIFO, LIFO, and average cost inventory costing methods. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1A Required 1B Prepare income statements under the FIFO, LIFO, and average cost inventory costing methods. (Do not round your intermediate calculations.) Income Statement FIFO $ 615,000 Sales revenue Cost of goods sold LIFO Average Cost $ 615,000$ 615,000 327,600324,720 324,000 Gross profit Operating expenses 291,000 184,500 287,400 184,500 290,280 184,500 Pretax income 31,950 X 106,500 X 30,870 X 102,900 X 31,734 105,780 Income tax expense Net income $ 74,550 $ 72,030 $ 74,046