Specific identification methofd_Boston Gallerie1. Specific identification methofd. Boston Galleries uses the specific identification method for inventory valuation. Inventory information for several oil paintings follows.Painting Cost1/2 Beginning inventory Woods $21,0004/19 Purchase Sunset 21,8006/7 Purchase Earth 31,20012/16 Purchase Moon 4,000 Woods and Moon were sold during the year for a total of $35,000.Determine the firm’sa. cost of goods sold.b. gross profitc. ending inventory.

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