Missy & Adele Ice Cream, Inc., purchased inventory for its ice cream shop in August 2009 for $55,000 cash to sell in August and September. The company sold inventory that cost $35,000 in August and the remainder in September. What is the cost of goods sold for August 2009 and the cost of goods sold for September 2009 if Missy & Adele uses GAAP? What is the cost of goods sold for each month if Missy & Adele uses cash basis accounting?