Dave's Powersports uses the average cost inventory method. Dave's Powersports started December with 4 helmets that cost $55 each. On December 19, Dave's Powersports bought 15 helmets at $52 each. On December 28, Dave's Powersports sold 12 helmets. Prepare a perpetual inventory record for the average cost method. Round average cost per unit to the nearest cent and all other amounts to the nearest dollar