\begin{tabular}{|c|c|c|c|c|c|c|c|} \hline Date & Activities & Units & ired at & Cost & & Units Sold & tail \\ \hline January 1 & Beginning inventory & 40 units & @$2 & = & $80 & & \\ \hline January 3 & Sales & & & & & 30 units & @ $8 \\ \hline February 14 & Purchase & 70 units & a$3 & = & $210 & & \\ \hline February 15 & Sales & & & & & 60 units & a $8 \\ \hline June30November6 & PurchaseSales & 90 units & @$4 & = & $360 & 86 units & \\ \hline November 19 & Purchase & 20 units & @ $5 & = & $100 & & \\ \hline & Totais & 220 units & & & $750 & 176 units & \\ \hline \end{tabular} Using the chart above assigned inventory costs using LIFO 3. Record the journal entries for the above transactions