Match the term on the left to the appropriate description on the right. Cost of goods available for sale (COGAS) LIFO reserve v Lower-of-cost-or-market Days sales in inventory LIFO (last-in, first out) E Periodic inventory A. A valuation rule applied to ending inventory B. Beginning inventory + Purchases The amount you would add to inventory measured under LIFO to estimate the inventory's value under FIFO D. A system for calculating COGS from COGAS E. A measure for evaluating a company's inventory management. F. An inventory cost flow assumption