Garcia Sales sells golf bags and uses aperpetual inventory system. Garcia’sinventory records show that at April 1, there were 30 units on hand at a cost of $135each. Transactions related to purchase and sale of golf bags in April were as follows:

 Date                      Transaction    Units Cost         Sales price
Apr 2                       Purchase            17                        $127
Apr 5                       Sale                      20                       $150
Apr15                     Purchase             12                        $125
Apr30                     Sale                       25                       $150

Instructions: 
Prepare a schedule to determine the cost of goods available for sale, cost of goods sold and ending inventory using the FIFO Method for the period ended April 30th