Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 20 units @ $16 11 Purchase 14 Sale 13 units @ $14 18 units 21 Purchase 25 Sale 9 units @ $19 11 units Complete the inventory record assuming the business maintains a perpetual inventory system, and determine the cost of goods sold and ending inventory using LIFO. Date Purchases Qty Purchases Unit Cost Purchases Total Cost Cost of Goods Sold Qty Cost of Goods Sold Unit Cost Cost of Goods Sold Total Cost Inventory Inventory Inventory Qty Unit Cost Total Cost Apr. 3 20 $ 11 13 14 182 20 $ 13 14 13 14 182 19 5 16 80 21 9 19 171 19 9 25 9 19 171 8 2 16 32 Balances 465