B Volvo Company uses Perpetual Inventory System. The following information is available for the month of March:

Mar. 1 Beginning inventory 200 units @$10

Mar. 5 Purchased 80 units @$15

Mar. 10 Sold 120 units @$30

Mar.15 Purchased 140 units @$20

Mar.25 Sold 100 units @$30

Required:

Prepare perpetual inventory record for Volvo Company using FIFO inventory costing method.