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the accounting records of Helen’s Clock Shop reflected following balances as of January 1, 2011.

cash $50,800
beginning inventory 56,000 (200 units @ $280)
common stock 43,000
Retained earnings 63,800

the following five transactions occurred in 2011:

1. first purchase (cash) 120 units @ $300
2. second purchase (cash) 140 units @ $330
3. sales (all cash) 400 units @ $450
4. paid $ 30,000 cash for salaries expense.
5. paid cash for income tax at the rate of 25 percent of income before taxes.

1. fifo cost flow, 2. lifo cost flow, 3. weighted average

2. and to prepare the 2012 income statement, balance sheet and statement of cash flows under FIFO, LIFO, and Weighted average

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