P 1. 1. Cost of goods available for sale: $10,560,000

P 2. 1. Cost of goods sold: June, $19,320; July, $44,237

P 3. 1. Cost of goods sold: June, $19,160; July, $43,982

P 4. Estimated inventory shortage: at cost, $42,431; at retail, $56,200

P 5. Estimated destroyed inventory: $730,000

P 6. Cost of goods available for sale: $315,960

P 7. 1. Cost of goods sold: March, $4,578;April, $15,457

P 8. 1. Cost of goods sold: March, $4,560; April, $15,424