Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 12 units 0 $45 11 Purchase 13 units $47 14 Sale 21 Purchase 18 units 9 units $60 25 Sale 10 units Complete the inventory record assuming the business maintains a perpetual inventory system, and determine the cost of goods sold and ending inventory using FIFO Date April 3 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 Qty 11 14 21 25 Balances 0 0 110000 0000 Inventory Inventory Total Cost 10000 000