Determine the missing amounts. Assume all changes in stockholders' equity are due to changes in retained earnings.

$\backslash$table$[[,$Ivanhoe Corporation,Kingbird Enterprises$],[$Beginning of year,,,$],[$Total assets,$$108,000,,$$$149,000],[$Total liabilities,$72,000,,],[$Total stockholders' equity,,$($a$),69,400],[$End of year,,,$],[$Total assets,,$($b$),181,000],[$Total liabilities,$127,000,,57,000],[$Total stockholders' equity,$51,400,,($e$)],[$Changes during year in retained earnings,,,$],[$Dividends$,,($c$),4,400],[$Total revenues,$219,000,,($f$)],[$Total expenses,$167,000,,81,000]]$

In general, two approaches are used for statistical quality control. They are the

sampling and

the

approach.

REI sells snowboards. Assume the following information relates to REI's purchases of snowboards during September. During the same month, $104$ snowboards were sold. REI uses a periodic inventory system.

Compute the ending inventory at September $30$ using FIFO, LIFO, and average$-$cost$.($Round average cost per unit to $3$ decimal places, e$.$g$.125\mathrm{.}153$ and final answers to $0$ decimal places, e$.$g$.125.)$

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Compute the cost of goods sold for the month using the FIFO, LIFO, and average$-$cost methods. $($Round average cost per unit to $3$ decimal places, eg$.125\mathrm{.}153$ and final answers to $0$ decimal places, eg$.125.)$