Crane Company sells an ultra-lightweight snowboard that is considered to be one of the best on the market. Information follows for Cranes purchases and sales of the ultra-lightweight snowboard in October:

Date		Transaction		Units				Unit Purchase Price			Unit Sales Price
Oct. 1		Beginning inventory			25			$298
10		Purchase			30			304
12		Sale			(42)						$459
13		Purchase			35			312
25		Sale			(45)						469
27		Purchase			20			320

Assume that all of Cranes sales are for cash and all of its purchases are on account

Record the purchase on October 10 and sale on October 12 for Crane Company in a perpetual inventory system under weighted average