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3. (200 Points) A company has the following transactions during January: Record each of them in a general journal with the following headings: 1) Morales bought $25,000 worth of stock and contributed Equipment worth $15,000 into the 39Tale Corp. 2) 39Tale Corp. performed services for $30,000 and billed for them on account. 3) 39Tale Corp. purchased $25,000 worth of supplies on account. 4) 39Tale Corp purchase $15,000 of merchandise with cash. Date Accounts and Explanations PR Debit Credit 2. (200 Points) Calculate the Cost of Goods Sold and the Ending Inventory for Conner Corporation, which entered into the following purchases and sales transactions for March. Use FIFO: July 1 - Beginning Inventory 200 units@$50 per unit July 5 - Purchased 800 units @ 55 per unit July 9-Sales 840 @ a sale price of $85 (Show all work)