Laker uses a periodic inventory system. For specific identification, ending inventory consists of 600 units, where 380 are from the January 30 purchase, 105 are from the January20 purchase, and 115 are from beginning inventory. Required: 1. Complete comparative income statements for the month of January for Laker Company for the four inventory methods. Assume expenses are $3,000, and that the applicable income tax rate is 40%. (Round your average cost per unit to 2 decimal places.)