Carlson Auto Dealers Inc. sells a handmade automobile as its only product. Each automobile is identical; however, they can be distinguished by their unique ID number. At the beginning of 2021, Carlson had three cars in inventory, as follows:

Car ID Cost
203 $78,000
207 78,000
210 81,000

During 2021, each of the three autos sold for $108,000. Additional purchases (listed in chronological order) and sales for the year were as follows:

Car ID Cost Selling Price
211 $78,000 $108,000
212 78,000 111,000
213 79,500 not sold
214 81,000 114,000
215 84,000 118,500
216 82,500 not sold
217 87,000 123,000
218 84,300 124,500
219 90,000 not sold

Required:
Calculate 2021 ending inventory and cost of goods sold assuming the company uses the specific identification inventory method.