C. The beginning iventory at Dume Co. and data on purchases and sales for a uree- month period ending June 30 are as follows: Date Transaction Apr. 3 Inventory 8 Purchase Number of Units Per Unit Total 25 $1,200 $30,000 75 1,240 93,000 11 Sale 40 2,000 80,000 30 Sale 30 2,000 60,000 May 8 Purchase 60 1,260 75,600 10 Sale 50 2,000 100,000 19 Sale 20 2,000 40,000 28 Purchase 80 1,260 100,800 June 5 Sale 40 2,250 $90,000 16 Sale 25 2,250 56,250 21 Purchase 35 1,264 44,240 28 Sale Instructions 44 2,250 99,000 1. Record the inventory, purchases, and cost of goods sold data in a perpetual inventory record similar to the one illustrated in Exhibit 3. using the first-in, first-out method. 2. Determine the total sales and the total cost of goods sold for the period. Journalize the entries in