On May $10,$ Hudson Computing sold $115$ Millennium laptop computers to Apex Publishers. At the date of this sale, Hudson$$s perpetual inventory records included the following cost layers for the Millennium laptops:

Purchase DateQuantityUnit CostTotal CostApril $980$$ $1,500$$ $120,000$May $145$$ $1,60072,000$Total on hand$125$$ $192,000$

Required:

Prepare journal entries to record the cost of the $115$ Millennium laptops sold on May $10,$ assuming that Hudson Computing uses the following:

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Specific identification method $(71$ of the units sold were purchased on April $9,$ and the remaining units sold were purchased on May $1).$

Average$-$cost method.

FIFO method.

LIFO method.