"期末库存商品余额为服装柜5780元，零食柜6720元，药品柜为2570元，盘点库存，算出库存商品的进价金额为服装柜4530元，零食柜5620元，药品柜1230元。“商品进销差价”未分摊前的余额为服装柜12580元，零食柜17460元，药品柜27600元。 ①求库存商品的进销差价 ②求各柜已销商品进销差价 ③根据计算结果，编制会计分录"

①库存商品的进销差价为：服装柜8050元，零食柜11840元，药品柜15370元； 
②各柜已销商品进销差价为：服装柜8050元，零食柜6240元，药品柜15330元； 
③会计分录如下： 
借：库存商品                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
贷：期末库存 服装柜5780元，零食柜6720元，药品柜2570元