Beginning inventory, purchases, and sales data for tennis rackets are as follows: Date Line Item Description Units and Cost April 3 Inventory 19 units @ $17 11 Purchase 13 units @ $19 14 Sale 23 units 21 Purchase 9 units @ $21 25 Sale 14 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