Beginning inventory, purchases, and sales for an inventory item are as follows: Sep. 1 Beginning Inventory23 units 13 units 24 units 24 units $19 5 Sale 17 Purchase 30 Sale $20 Assuming a perpetual inventory system and the first-in, first-out method, determine (a) the cost of the goods sold for the September 30 sale and (b) the inventory on September 30. a. Cost of goods sold b. Inventory, September 30