I just need help with the last journal entry:)

At the beginning of the year, Flounder Ltd. had 860 units with a cost of $ 5 per unit in its beginning inventory. The following inventory transactions occurred during the month of January:

Jan.	3		Sold 690 units on account for $ 15 each.
	9		Purchased 1,040 units on account for $ 6 per unit.
	15		Sold 790 units for cash at $ 14 each.

Prepare journal entries for these January transactions assuming that Flounder Ltd. uses FIFO under a periodic inventory system. Flounder updates records at month end. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 3 Accounts Receivable 10350 Sales 10350 9 Purchases 16640 Accounts Payable 16640 15 Cash 11060 Sales 11060 31 Cost of Goods Sold Inventory