=+Artic Appliances uses the periodic inventory system. Details regarding the inventory of appliances at January 1, 2010, purchases invoices during the year, and the inventory count at December 31, 2010, are summarized as follows:

Inventory, Purchases Invoices Inventory Count, Model January 1 1st 2nd 3rd December 31 BB900 27 at $213 21 at $215 18 at $222 18 at $225 30 C911 10 at 60 6 at 65 2 at 65 2 at 70 4 L100 6 at 305 3 at 310 3 at 316 4 at 317 4 N201 2 at 520 2 at 527 2 at 530 2 at 535 4 Q73 6 at 520 8 at 531 4 at 549 6 at 542 7 Z120 — 4 at 222 4 at 232 — 2 ZZRF 8 at 70 12 at 72 16 at 74 14 at 78 12 Instructions