Altira Corporation uses a perpetual inventory system. The following transactions affected its merchandise inventory during the month of 31th August 2021:

Aug.1 Inventory on hand-3,700 units; cost $7.80 each
Aug 8 Purchased 18,500 units for $7.20 each
Aug 14 Sold 14,800 units for $13.70 each
Aug 18 Purchased 11,100 units for $6.40 each
Aug 25 Sold 13,800 units for $12.70 each.
Aug 31 Inventory on hand - 4,700 units

Required:
a. Determine the inventory balance Altria would report in it's August 31, 2021, balance sheet and the cost of goods sold it would report in its August 2021 income statement using LIFO method.
b. Determine the inventory balance Altria would report in it's August 31, 2021, balance sheet and the cost of goods sold it would report in its August 2021 income statement using average cost method.

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