At the beginning of November, Yoshi Inc.'s inventory consists of 60 units with a cost per unit of $94. The following transactions occur during the month of November. November 2 Purchase 90 units of inventory on account from Toad Inc. for $100 per unit, terms 3/10, n/30. November 3 November 9 November 11 November 16 November 20 November 21 November 24 Required: Pay cash for freight charges related to the November 2 purchase, $231. Return 13 defective units from the November 2 purchase and receive credit. Pay Toad Inc. in full. Sell 100 units of inventory to customers on account, $14,000. (Hint: The cost of units sold from the November 2 purchase includes $100 unit cost plus $3 per unit for freight less $3 per unit for the purchase discount, or $100 per unit.) Receive full payment from customers related to the sale on November 16. Purchase 70 units of inventory from Toad Inc. for $104 per unit, terms 2/10, n/30. Sell 90 units of inventory to customers for cash, $12,600. 1. Assuming that Yoshi Inc. uses a FIFO perpetual inventory system to maintain its internal inventory records, record the transactions. 2. Suppose by the end of November that the remaining inventory is estimated to have a net realizable value per unit of $81, record any necessary adjustment for the lower of cost and net realizable value