Exhibit 5 Entries and Perpetual Inventory Account (Weighted Average) Item 127B Jan. 4 Accounts Receivable 21,000 Sales 21,000 Purchases Cost of Goods Sold 4 Cost of Goods Sold 14,000 Unit Total Inventory 14,000 10 Inventory 11,200 Unit Total Date Quantity Cost Cost Quantity Cost Cost Jan. 1 Inventory Unit Total Quantity Cost Cost 1,000 20.00 20,000 Accounts Payable 11,200 -4 700 20.00 14,000 300 20.00 6,000 22 Accounts Receivable 10,800 Sales 10,800 22 Cost of Goods Sold 7,740 Inventory 7,740 12233 -10 500 22.40 11,200 800 21.50 17,200 360 21.50 7,740 440 21.50 9,460 28 240 21.50 5,160 200 21.50 4,300 30 600 Balances 23.30 13,980 800 22.85 18,280 26,900 800 22.85 18,280 28 Accounts Receivable 7,200 Sales 7,200 28 Cost of Goods Sold 5,160 Inventory 5,160 30 Inventory 13,980 Accounts Payable 13,980 Cost of goods sold January 31 Inventory