Beginning inventory, purchases, and sales data for tennis rackets are as follows:

Date	Line Item Description	Units and Cost
April 3	Inventory	20 units @ $17
11	Purchase	13 units @ $17
14	Sale	27 units
21	Purchase	8 units @ $20
25	Sale	8 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	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	Inventory Unit Cost	Inventory Total Cost
April 3							fill in the blank 1	$fill in the blank 2	$fill in the blank 3
11	fill in the blank 4	$fill in the blank 5	$fill in the blank 6				fill in the blank 7	$fill in the blank 8	$fill in the blank 9
11							fill in the blank 10	$fill in the blank 11	$fill in the blank 12
14				fill in the blank 13	$fill in the blank 14	$fill in the blank 15	fill in the blank 16	$fill in the blank 17	$fill in the blank 18
14					fill in the blank 19	$fill in the blank 20	$fill in the blank 21
21	fill in the blank 22	$fill in the blank 23	$fill in the blank 24				fill in the blank 25	$fill in the blank 26	$fill in the blank 27
21							fill in the blank 28	$fill in the blank 29	$fill in the blank 30
25				fill in the blank 31	$fill in the blank 32	$fill in the blank 33	fill in the blank 34	$fill in the blank 35	$fill in the blank 36
25				fill in the blank 37	$fill in the blank 38	$fill in the blank 39
Balances						$fill in the blank 40			$fill in the blank 41