Wholesaler Entity (Wholesaler) is a supplier for many retail companies. Wholesaler uses a perpetual inventory system and the FIFO cost formula. The table below represents all inventory-related transactions for a certain product during the month of January. Assuming Wholesaler had 300 units in beginning inventory with a total cost of $1,500.

Date	Transaction	Units	Unit cost
3 January	Sold	100
7 January	Purchased	150	6
15 January	Sold	200
21 January	Purchased	500	7
27 January	Sold	150

Calculate the value of ending inventory and cost of goods sold for January.

Assume the same facts as above except that Wholesaler uses a periodic inventory system and the weighted average cost formula. Calculate the value of ending inventory and cost of goods sold for January.

Assume the same facts as above except that Wholesaler uses a perpetual inventory system. Calculate the value of ending inventory and cost of goods sold for January.