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Required information Problem 6-5A Calculate ending inventory and cost of goods sold using FIFO and LIFO and adjust inventory using lower of cost and net realizable value (L06-3, 6-6) [The following information applies to the questions displayed below.) For the current year, Parker Games has the following inventory transactions related to its traditional board games, Parker Games uses a periodic Inventory system. Date Jan. 1 Mar. 12 Sep. 17 Transaction Beginning inventory Purchase Purchase Units 112 74 44 230 154 Unit Cost $21 16 9 Total Cost $2,352 1,184 396 $3,932 Jan. 1-Dec. 31 Sales Because of the increasing popularity of electronic video games, Parker Games continues to see a decline in the demand for board games. Sales prices have decreased by over 50% during the year. At the end of the year, Parker estimates the net realizable value of the 76 units of unsold inventory to be $340, Problem 6-5A Part 1 Required: 1. Using FIFO, calculate ending inventory and cost of goods sold. Ending inventory Cost of goods sold Required information Problem 6-5A Calculate ending inventory and cost of goods sold using FIFO and LIFO and adjust inventory using lower of cost and net realizable value (L06-3, 6-6) [The following information applies to the questions displayed below.) For the current year, Parker Games has the following inventory transactions related to its traditional board games. Parker Games uses a periodic Inventory system Date Jan. 1 Mar. 12 Sep. 17 Transaction Beginning inventory Purchase Purchase Units 112 74 44 230 Unit Cost $21 16 9 Total Cost $2,352 1,184 396 $3,932 Jan. 1-Dec. 31 Sales 154 Because of the increasing popularity of electronic video games, Parker Games continues to see a decline in the demand for board games, Sales prices have decreased by over 50% during the year. At the end of the year, Parker estimates the net realizable value of the 76 units of unsold inventory to be $340, Problem 6-5A Part 2 2. Using LIFO, calculate ending inventory and cost of goods sold. Ending inventory Cost of goods sold