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

$\backslash$table$[[$April $3,$Inventory,$12$ units @ $$45],[11,$Purchase,$13$ units @ $$47],[14,$Sale,$18$ units$],[21,$Purchase,$9$ 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 FIFC