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

Date Line Item Description Units and Cost

April $3$ Inventory $22$ units @ $$18$

$11$ Purchase $17$ units @ $$19$

$14$ Sale $29$ units

$21$ Purchase $11$ units @ $$15$

$25$ Sale $16$ 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.