4. ApCo uses the perpetual method and FIFO. Here are its 20X9 inventory records as of Dec. 31: Units Unit cost Total cost January 1 Beginning inventory 800 $50.00 $40,000 March 12 Purchase 1,000 52.50 52,500 May 25 Sells 900 units August 23 Purchase 1,000 55.00 55,000 October 15 Sells 1,500 units November 16 Purchase 1,500 56.00 84,000 December 11 Sells 1,000 units Total 4,300 $231,500 Present the journal entry for each sales cost of goods sold..