Dee Dee is the sole retailer for You-Nee-5 Booster Extender Combo' a new product in town. On 1 November 2021, it had 100 units in hand that was purchased cost price was RM80 each. It uses the perpetual inventory system. Summary of Purchases and Sales in November 2021 Date Purchases Sales Nov. 5 110 units @ RM200 9 200 units @ RM400 14 260 units @ RM220 19 250 units @ RM400 23 350 units @ RM210 29 300 units @ RM400 REQUIRED: (1) Prepare the inventory record, using the Moving Average cost method, for the month of November 2021 showing the total purchases, cost of goods sold and the inventory. (ii) Calculate the value of the inventory and cost of goods sold using the First In, First Out method. (The inventory record is not required) On 3 December 2021, Dee Dee took one unit of the 'You Nee-5 Booster Extender Combo' for his personal use. REQUIRED: (iii) Show the necessary journal entries using the Moving Average method