You are an accountant for a shoes store. There are sets of shoes that have lain dormant in the stock room for years. Your boss has been using a periodic inventory system where he estimates ending inventory by making an educated guess. Now he wants to change to something that regularly gives better information and helps minimize his tax liability. The supplier continues to raise the cost of shoes each year and that increase is expected to continue. Shoes aren't individually tracked except by style. What is your recommendation?