Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 22 units @ $14 11 Purchase 14 units @ $16 14 Sale 27 units 21 Purchase 14 units @ $18 25 Sale 11 units Complete the subsidiary inventory ledger assuming the business maintains a perpetual inventory system and computes the cost of merchandis using FIFO. Purchases Cost of Merchandise Sold Date Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost April 3 11 14 21 21 25 $ $ Total cost of merchandise sold Inventory EA A Qty. $ Unit Cost $ Total Cost LA +A $ +A ( ) ( ) +A +A 000 0000 $ +A $ Ending inventory value tA