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

Date	Line Item Description	Units and Cost
April 3	Inventory	18 units @ $16
11	Purchase	17 units @ $17
14	Sale	22 units
21	Purchase	12 units @ $20
25	Sale	15 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.