Aug. 14 The following information relates to the inventory of a small electrical appliance in the records of Master Ltd. Ignore GST July 1 Beginning Inventory 9 units at $25 each Purchased 10 units at $28 each Sept. 25 Sold 10 units at $40 each Jan. 8 Purchased 9 units at $30 each March 3 Purchased 6 units at $32 each April 13 Sold 10 units at $45 each June 10 Sold 4 units at $42 each Required: Using a perpetual system and the FIFO method, prepare an inventory record using the Table provided below. Determine the cost of the year-end inventory and cost of sales, and enter the totals below: Show all workings. Enter the transaction details into Table below. Using the information in your Table, answer the following questions: 1. What is the cost of the end-of-year inventory? $ 2. What is the cost of sales figure? $ TABLE