Dec 1 Beg merchandise inventry 13 units @ $ 9 each

Dec 8 sale 8 units @ $ 22 each

Dec 14 Purchase 16 units @ 14 each

Dec 21 Sale 14 units @ $22 each

Purchases				Cost of Goods Sold				Inventory on Hand
Date	Quantity	Unit	Total Cost	Quantity	Unit	Total Cost		Quantity	Unit	Total Cost
		Cost			Cost				Cost
Dec. 1								13 units	$ 9	= $117	$ 117
8				8 units	$ 9	= $ 72	$ 72	5 units	$ 9	= $ 45	$ 45
14	16 units	$ 14	= $ 224					16 units	$ 14	= $ 224	$ 269
								5 units	$ 9	= $ 45
21				14 units	$ 14	= $ 196	$ 196	2 units	$ 14	= $ 28	$ 73
								5 units	$ 9	= $ 45
Totals	16 units		$224	22 units			$ 268	7 units			$ 73

Can someone explain this to me step by step please also inventory on hand part.