Information in the perpetual inventory records corresponds to that in the Inventory account. From the previous frame, we see that the beginning balance for Television #602 in the Inventory account on May 1 was

$ ____ . There were receipts during May of $ _____ , which added to Inventory; these were [Dr. / Cr.] to the Inventory account.

Shipments during May decreased inventory by $ ____ , which were

[Dr. / Cr.] to the Inventory account. This decrease in inventory was Cost of Sales in May, which was $ ___ .