b) Calculate the value of ending inventory using FIFO method from the following information: Date January 1 3 5 7 10 12 13 15 20 23 25 Description Opening Stock Sale Purchases Sale Purchases Sale Sale Sale Sales Return Sale Purchases Purchases Purchase return Sale Sale Quantity Price per Unit 80 TK 10.00 70 TK 30 120 TK 16 90 TK 35 280 TK 14 10 TK 38 130 TK 40 25 TK 42 30 TK 42 180 TK 45 300 TK 25 12 TK 27 3 TK 27 26 27 29 30 298 16 TK 55 TK 60