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You are provided with the following information for Whispering Winds Corp. Whispering Winds Corp. uses the periodic method of accounting for its inventory transactions. March March March March March March 1 3 5 10 20 30 Beginning inventory 2,040 liters at a cost of 62 per liter. Purchased 2,480 liters at a cost of 67 per liter. Sold 2,290 liters for $1.00 per liter. Purchased 4,025 liters at a cost of 74 per liter. Purchased 2,480 liters at a cost of 82 per liter. Sold 5,260 liters for $1.25 per liter. (a1) Calculate the value of ending inventory that would be reported on the balance sheet, under each of the following cost flow assumptions. (Round answers to 2 decimal places, eg. 125.25.) (1) Specific identification method assuming: (i) The March 5 sale consisted of 1,000 liters from the March 1 beginning inventory and 1,290 liters from the March 3 purchase; and (ii) The March 30 sale consisted of the following number of units sold from beginning inventory and each purchase: 485 liters from March 1; 540 liters from March 3; 2,900 liters from March 10; 1,335 liters from March 20. (2) FIFO (3) LIFO Ending Inventory Specific ident cation $ $ FIFO $ LIFO GA $