9. Tesoro Corp. uses a perpetual inventory system. The following activities occurred during the year: January 1 - Beginning inventory 100 units at a cost of $75 May 20 - Purchased 610 additional units on account at a unit cost of $75 October 31 - Sold 200 units on account at a unit sales price of $100 December 31 - Counted 400 units at a cost of $75 Required: Prepare the journal entries to record these transactions on the books of Tesoro Corp. (9 points) (Use Journal Page) Calculate Cost of Goods Sold (4 points)