Please help me solve this problem dealing with the cost of goods. The problem is down below in the attachment. Assume that AEP adjusts the LIFO reserve at the end of its quarter. Prepare the January 31, 2014, adjusting entry to record the cost of goods sold adjustment.( Enter your answers in thousands.)

If AEP had used FIFO to value its inventories, what would cost of goods sold have been for the quarter ended January 31, 2014?(Enter your answer in thousands.)