At the beginning of the year, Bramble Ltd$.$ had $910$ units with a cost of $$7$ per unit in its beginning inventory. The following inventory

transactions occurred during the month of January:

Jan. $3$ Sold $690$ units on account for $$13$ each.

$9$ Purchased $1,040$ units on account for $$8$ per unit.

$15$ Sold $760$ units for cash at $$12$ each.

Prepare journal entries for these January transactions assuming that Bramble Ltd$.$ uses FIFO under a periodic inventory system. Also, record the adjusting entry at the end of the month to update the Inventory and Cost of Goods Sold accounts. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Record journal entries in the order presented in the problem.$)$