On August 4, Big Luggage Super Store (BLSS) had eight identical black briefcases in stock. The cost of each briefcase is given in the following list in the order that the briefcases were purchased. On August 4, BLSS sold three black briefcases for $200 each.

Required:
Complete the following table. For the specific identification method, assume that the three briefcases sold were the 3rd, 5th, and 8th ones purchased.

1st briefcase 2nd briefcase 3rd briefcase 4th briefcase $875th briefcase 95 89 6th briefcase 90 7th briefcase 101 93 8th briefcase 104 Specific ID FIFO LIFO Cost of Goods Available for Sale Ending Inventory Cost of Goods Sold Revenues Cost of Goods Sold Gross Profit