please solve problem number 13 type answer, show all work and answer all parts. Thanks

13. XYZ Company started business in 2018 with $52,000 of merchandise on hand. During 2018, 5280,000 in merchandise was purchased on account with credit terrns of 2/10, nV30, All discounts were taken Purchases were al made f.o.b. shipping pont XYZ paid froight chargos of $9,000 Merchandise with an invoice amount of $4.000 was retumed for credit. Cost of goods sold for the year was $316,000. XYZ uses a perpetual inventory system. available for sale, assuming XYZ uses the gross method? What is the cost of goods 14. Inventory roccrds for Herb's Chemicals ravoalod the folowing March 1. 2018, inwantory: 1,000 gallons @ $7.20 = $7200 Sales: Mar. 10 Mar. 16 Mar. 23 gals @ $7.30|Mar 14|700 ga Mar 28|700 ga What would be Herb's ending inventory assuming LIFO in a periodic inventory system? 15, On July 1, 2018, Cromartie Furnkure established a $150 petty cash fund. A check for $150 was made out to the patty cash custodian. During July, the petty cach cuetodian paid the folowing bils from the petty cash fund: Oico suppies S 36 Delivery charges Bottled water Total