Beginning inventory, purchases, and sales for an inventory item are as follows: Date Line Item Description Units and Cost Sep. 1 Beginning Inventory 23 units @ $14 5 Sale 13 units 17 Purchase 24 units @ $15 30 Sale 25 units Assuming a perpetual inventory system and the first-in, first-out method: a. Determine the cost of goods sold for the September 30 sale. fill in the blank 1 of 2$ b. Determine the inventory on September 30. fill in the blank 2 of 2$