there are two quastion please solve it

Question 1: (Total 4 marks) A merchandiser frequently has a need to use contra accounts related to the sale of goods. Identify the contra accounts that have normal debit balances and explain why they are not considered expenses. (2+24 marks) Question 2: (Total 6 marks) Alhekma Co.uses a periodic inventory system. Its records show the following for the month of September, in which 200 units were sold. Unit Cost S6 September 1 September 12 September 23 Ilimits 300 500 Inventory Purchase Purchase Total Cost $1.800 3.500 3.200 400 Instructions a. Compute the ending inventory at September 30 and cost of goods sold using the FIFO and LIFO methods. (2+2=4 marks) b. Which costing technique results in the higher ending inventory? Justify your answer. (0.5+0.5= 1 marks) c. Which costing technique gives the higher cost of goods sold? Justify your answer. (0.5+0.5= 1 marks)