Beginning inventory, purchases, and sales data for tennis rackets are as follows: Apr. 3 11 Inventory Purchase 12 units @ $45 13 units @ $47 14 Sale 18 units 21 25 Purchase Sale 9 units @ $60 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 Apr. 3 $ 11 14 21 25 000 Total cost of Merchandise sold Ending inventory value