At the beginning of the year, Monty Ltd. had 900 units with a cost of $6 per unit in its beginning inventory. The following inventory transactions occurred during the month of January: Jan. 3 Sold 730 units on account for $13 each. 9 Purchased 1,000 units on account for $7 per unit. 15 Sold 780 units for cash at $12 each. \begin{tabular}{|c|c|c|c|} \hline \multirow[t]{2}{*}{ Jan. 9} & Inventory & 7000 & \\ \hline & Accounts Payable & & 7000 \\ \hline \multirow[t]{3}{*}{Jan15} & Accounts Receivable & 9360 & \\ \hline & Sales & & 9360 \\ \hline & & & \\ \hline \multirow[t]{2}{*}{Jan31} & Cost of Goods Sold & 9670 & \\ \hline & Inventory & & 9670 \\ \hline \end{tabular}