Beginning inventory, purchases, and sales data for tennis rackets are as follows: 12 units a 13 unitsa 18 uni S45 S47 April 3 Inventory 11 Purchase 14 Sale 21 Purchase 25 Sale 9 units@ 10 units Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates the cost o merchandise sold and ending inventory using LIFO. Cost of Purchases Merchandise Sold Inventory Unit Total Unit Total Unit Total Balances