4. Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 12 units a 13 units a 18 units 9 units a 10 units S4 S47 11 Purchase 14 Sale 21 Purchase 25 Sale Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates merchandise sold and ending inventory using LIFO. Cost of Merchandise Sold Purchases Inventory Unit Total Date Qty. Cost Cost Qty. Cost Cost Unit Total Unit Total Balances