25 14 Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 20 units @ $16 11 Purchase 12 units @ $16 14 Sale 27 units 21 Purchase 11 units @ $22 25 Sale 11 units Complete the subsidiary inventory ledger assuming the business maintains a perpetual inventory system and computes the cost of merchandise sold and ending inventory using FIFO. Purchases Cost of Merchandise Sold Date Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost Qty. April 3 20 11 12 16 192 20 21 A St A