Answer:
Bold Stapler Sales Company (BSS)
                                      FIFO             LIFO           Weighted Average
Ending inventory       $4,500         $3,240                 $4,122
Cost of goods sold $96,300      $97,560              $96,678
Explanation:
a) Data and Calculations:
Beginning balances in 2019:
Cash $80,000
Inventory $7,200
Common stock $2,000
Retained earnings $2,000
Description                    Units   Unit Cost   Total
Beginning inventory        400      $18      $7,200
The first purchase        1,600      $21       33,600
The second purchase 2,400     $25       60,000
Goods available           4,400               $100,800
Sales of units              (4,220)    $45   $189,900
Ending inventory             180
FIFO:
Ending inventory = $4,500 ($25 * 180)
Cost of goods sold = $96,300 ($100,800 - $4,500)
LIFO:
Ending inventory = $3,240 ($18 * 180)
Cost of goods sold = $97,560 ($100,800 - $3,240)
Weighted Average:
Weighted average cost per unit = $22.91 ($100,800/4,400)
Ending inventory = $4,122 (22.91 * 180)
Cost of goods sold = $96,678 ($100,800 - $4,122)