Date Item Quantity 10 Unit Cost $ 64 Sep. 1 Balance 6 Sale 8 Purchase 15 $ 72 Sale Sale Putter's Paradise carries an inventory of putters and other golf clubs. The sales price of each putter is $105. Company records indicate the following for a particular line of Putter's Paradise's putters: B3 (Click the icon to view the records.) Read the requirements. Requirement 1. Prepare a perpetual inventory record for the putters assuming Putter's Paradise uses the FIFO inventory costing method. Then identify the cost of ending inventory and cost of goods sold for the month. Start by entering the beginning inventory balances. Enter the transactions in chronological order, calculating new inventory on hand balances after each transaction. Once all of the transactions have been entered into the perpetual record, calculate the quantity and total cost of inventory purchased, sold, and on hand at the end of the period. (Enter the oldest inventory layers first.)