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

$\backslash$table$[[$April $3,$Inventory,$18$ units @ $$13],[11,$Purchase,$16$ units @ $$18],[14,$Sale,$23$ units$],[21,$Purchase,$11$ units @ $$22],[25,$Sale,$13$ units$]]$

Complete the inventory record assuming the business maintains a perpetual inventory system, and determine the cost of goods sold and ending inventory using LIFO.

$\backslash$table$[[$Date$,\backslash$table$[[$Purchases$],[$Qty$]],\backslash$table$[[$Purchases$],[$Unit Cost$]],\backslash$table$[[$Purchases$],[$Total Cost$]],\backslash$table$[[$Cost of$],[$Goods Sold$],[$Qty$]],\backslash$table$[[$Cost of$],[$Goods Sold$],[$Unit Cost$]],\backslash$table$[[$Cost of$],[$Goods Sold$],[$Total Cost$]],\backslash$table$[[$Inventory$],[$Qty$]],\backslash$table$[[$Inventory$],[$Unit Cost$]],\backslash$table$[[$Inventor$],[$Total Cos$]]],[\backslash$table$[[$Apr$.3],[11]],,$$$,,,,,,,],[14,,,,,4,,,,],[21,,$$$,$$$,,,,,,],[25,,,,,$$$,$$$,,,],[$Balances$,,,,,,$$$,.,,]]$B