On May 10, Hudson Computing sold 90 Millennium laptop computers to Apex Publishers. At the date of this sale, Hudsons perpetual inventory records included the following cost layers for the Millennium laptops.

Purchase Date	Quantity	Unit Cost	Total Cost
Apr. 9	63	$1,100	$69,300
May 1	41	$1,900	$77,900
Total on hand	104		$147,200

Prepare journal entries to record the cost of the 72 Millennium laptops sold on May 10, assuming that Hudson Computing uses the following. (Do not round intermediate calculations. Round your final answers to the nearest dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

a. Specific identification method (57 of the units sold were purchased on April 9, and the remaining units were purchased on May 1).

b. Average-cost method.

c. FIFO method.

d. LIFO method.

******** I NEED HELP WITH THE ONES THAT HAVE THE RED "X" NEXT TO THEM.*************

Answer is complete but not entirely correct Transaction General Journal Debit Credit Cost of goods sold 91,200 Inventory 91,200 Cost of goods sold 101,907 Inventory 101,907 C. Cost of goods sold 118,700 Inventory 118,700 4 Cost of goods sold 101,000 Inventory 101,000