Beginning inventory, purchases, and sales data for tennis rackets are as follows: April 3 Inventory 20 units @ $13 11 Purchase 14 Sale 12 units @ $17 16 units 21 Purchase 25 Sale 8 units @ $18 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 LIFO. 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 Apr. 3 20 13 260 11 12 17 204 32 13 416 14 21 8 18 144 25 Balances 16 13 208 16 13 208 24 13 312 14 13 182 10 13 130