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

$\backslash$table$[[$April $3,$Inventory,$19$ units @ $$14],[11,$Purchase,$14$ units @ $$16],[14,$Sale,$23$ units$],[21,$Purchase,$11$ units @ $$22],[25,$Sale,$12$ 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.