Allowance for Doubtful Accounts has an unadjusted balance of $800 at the end of the year, and an analysis of accounts in the customers ledger indicates doubtful accounts of $15,000. How do you get the proper provision for doubtful accounts?

The inventory data for an item for Nov. Are:
Nov 1 Inventory 25 units at $20
10 Purchased 30 units at $21
30 Purchased 10 units at $22
Sold 35 units
Using the fist-in, first-out method, what is the cost of the merchandise inventory of 30 units on Nov. 30?
Using the last-in, first-out method, what is the cost of the merchandise inventory of 30 units on Nov. 30?

For FIFO you have 10 units at $22 unit and 20 units at $21 a unit.

For LIFO you have 25 units at $20 a unit and 5 units at $21 a unit.