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

April $3$ Inventory $21$ units @ $$17$

$11$ Purchase $12$ units @ $$15$

$14$ Sale $27$ units

$21$ Purchase $9$ units @ $$17$

$25$ 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 FIFO.