Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 11 Purchase 14 Sale 18 units @ $13 12 units @ $19 22 units 21 Purchase 25 Sale 8 units @ $15 10 units Complete the subsidiary inventory ledger assuming the business maintains a perpetual inventory system and computes the cost of merchandise sold and ending inventory using FIFO. Purchases Cost of Merchandise Sold Inventory Date Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost Qty. Unit Cost Total Cost April 3 18 13 234 11 12 19 228 18 13 234 12 19 228 14 18 13 234 8 19 152 4 19 76 21 8 15 120 8 19 152 8 15 120 25 8 19 152 8 15 120 9 15 135 Total cost of merchandise sold 597 Ending inventory value 120