Carla Vista Co. uses a perpetual inventory system. The following information is available for November: Units Purchase Price Sales Price Nov. 1 Balance 8 $4.00 4 Purchase 22 $4.50 7 Purchase 20 $5.00 Sale 10 $8.00 (8) Sale 12 $8.00 (32) Assume all sales and purchases are on credit. Prepare journal entries to record the November 4 purchase and the November 12 sale using FIFO. (Credit ac automatically indented when the amount is entered. Do not indent manually. If no entry is required select "No Ent titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Nov. 4 Purchase 99 M 99 (To record purchase on account) Nov. 12 Sale (To record sales on account.) Nov. 112 M -/15 E Nov. 4 Cost of Goods Sold 189 Merchandise Inventory 189 (To record purchase on account.) Nov. 12 (To record sales on account.) Nov. 12