LO 4 FIFO Method: Perpetual Inventory System SE8. Using the data in SE2, calculate the cost of ending inventory and cost of goods sold according to the FIFO method under the perpetual inventory system. LO 4 LIFO Method: Perpetual Inventory System SE9. Using the data in SE2, calculate the cost of ending inventory and cost of goods sold according to the LIFO method under the perpetual inventory system. LO 5 Retail Inventory Method SE10. Blue Jeans Shop had net retail sales of $390,000 during the current year. The following additional information was obtained from the company's accounting records: Using the retail method, estimate the company's ending inventory at cost. Assuming that a physical count taken at year-end revealed an inventory of $132,000 at retail value, what is the estimated amount of inventory shrinkage (loss due to theft, damage, etc.) at