B D E F G H - Post. Ref. 1 Account/Explanation Debit Credit 2 3 4 4 Date January 03 to record purchase of 3,000 units of inventory at $5 per unit. 06 to record sale of 2,750 units at $10 per unit. to record FIFO cost of 2,750 units of inventory sold. 15 to record purchase of 5,000 units at $6. 22 5 6 7 8 8 9 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 22 33 34 35 36 37 to record sale of 4,500 units of inventory at $10 each. 22 to record FIFO cost of 4,500 units of inventory sold. Instructions inventory worksheet Journal Entries FIFO Journal Entries LIFO Journal Entries Wt Avg +