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

Date Line Item Description Units and Cost

April $3$ Inventory $22$ units @ $$14$

$11$ Purchase $13$ units @ $$14$

$14$ Sale $29$ units

$21$ Purchase $10$ units @ $$15$

$25$ Sale $9$ 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.

Date Purchases

Qty Purchases

Unit Cost Purchases

Total Cost Cost of

Goods Sold

Qty Cost of

Goods Sold

Unit Cost Cost of

Goods Sold

Total Cost Inventory

Qty Inventory

Unit Cost Inventory

Total Cost

April $3$ fill in the blank $1$ $fill in the blank $2$ $fill in the blank $3$

$11$ fill in the blank $4$ $fill in the blank $5$ $fill in the blank $6$ fill in the blank $7$ $fill in the blank $8$ $fill in the blank $9$

$11$ fill in the blank $10$ $fill in the blank $11$ $fill in the blank $12$

$14$ fill in the blank $13$ $fill in the blank $14$ $fill in the blank $15$ fill in the blank $16$ $fill in the blank $17$ $fill in the blank $18$

$14$ fill in the blank $19$ $fill in the blank $20$ $fill in the blank $21$

$21$ fill in the blank $22$ $fill in the blank $23$ $fill in the blank $24$ fill in the blank $25$ $fill in the blank $26$ $fill in the blank $27$

$21$ fill in the blank $28$ $fill in the blank $29$ $fill in the blank $30$

$25$ fill in the blank $31$ $fill in the blank $32$ $fill in the blank $33$ fill in the blank $34$ $fill in the blank $35$ $fill in the blank $36$

$25$ fill in the blank $37$ $fill in the blank $38$ $fill in the blank $39$

Balances $fill in the blank $40$ $fill in the blank $41$