Would like some help with this question, thank you

Important: For all question, please indicate whether an account is an asset (A), liability (L), or equity (E) for (1) journal entries, (2) adjusting entries, and (3) closing entries to receive full credits. Question 1: (6 points, 2, 2, 2) Larsen Realty Corporation purchased a tract of unimproved land for $3,000 in 2009. This land was improved and subdivided into building lots at an additional cost of $1,000 in 2009. These building lots were all of the same size but owing to differences in location were offered for sale at different prices as follows. Group No. of Lots Price per Lot 1 8 $2,000 2 13 $3,000 Larsen starts selling those lots in 2010. Lots unsold at the end of 2010 were as follows. Group 1 4 lots Group 2 6 lots Using relative sales value method. What are the sales, cost of goods sold, and ending inventory for 2010