Exercise 8-22 is for Swifty Enterprises Ltd Jan 31 Feb. 28 Mar. 31 Apr. 30 $25,000 $25,300 $29,700 $23,900 Inventory at cost Inventory at the lower of cost and net realizable value Purchases for the month Sales for the month 24,100 17,300 23,100 18,.100 20,600 24,900 27,500 29,900 36,400 41,000