3. Wholesaler Entity (Wholesaler) is a supplier for many retail companies. Wholesaler uses a perpetual inventory system and the FIFO cost formula. The table below represents all inventory-related transactions for a certain product during the month of January. Assuming Wholesaler had 300 units in beginning inventory with a total cost of $1,500. Calculate the value of ending inventory and cost of goods sold for January. (5 points) -E___ _-__ -__ ___ ___