i need help on events 17 and 22 and average price of purchase and average cogs

this is the full question

7. Purchased 25,000 8. Sold 45,000 units at $24.50 on Account 9. Record COGS for Sale of 45,000 units on Account (from previous event 10. Collect $570,000 on Account 11. Paid $540,250 of Accounts Payable 12. Purchased 70,000 Units of Inventory on Account for $8.50 per unit 13. Sold 75,000 units at $24.50 on Account 14. Record COGS for Sales of 75,000 units on Account 15. Collect $1,472,500 on Account 16. Paid $438,500 of Accounts Payable 17. Purchased 115,000 Units of Inventory on Account for $9.35 per unit 18. Sold 102,000 units at $24.50 19. Record COGS for Sale of 102,000 units 20. Collect $735,000 on Account 21. Paid $883,150 of Accounts Payable 22. Purchased 175,000 Units of Inventory on Account for $8.75 per unit 23. Paid Sales & Marketing Expenses of $130,000 24. Paid Fixed Operating Expenses of $275,708 25. Paid Wages of $1,235,000 26. Record Wages Payable of $215,000 27. Paid Product Line Research & Development Expenses of $450,000 28. Made the yearly required payment on the note payable. The note carries and requires payments of $15,000 plus interest each December 31. (Recor Interest as one entry) 29. Record first year of depreciation expense on truck purchased in Year 2 with $12,000 & useful life of 5 Years 30. Record first year of depreciation expense on equipment purchased in Year 2 value of $36,000 & useful life of 7 Years 31. Record 2nd year of depreciation expense on building purchased in Year 1 wit of $58,000 & useful life of 30 Years 32. Declared a $2.00 per share cash dividend for common stockholders 33. Declared a dividend on preferred shares outstanding Beg Bal Purchases event 7 event 12 event 17 11event 22 12 11 Total 14 at 16 n Average Purchase Price (purchase)Goods Available for Sale Units Pice/Unit Total 41.000 $ 8.00 $ 25.000 1 8.15 $ $ 70.000 $ 8.50 ES 328.000 203.750.00 595.000.00 helling goods)Cost of Goods Sold Price/Unit 41,000 $ 4.000 21.000 $ 54.000 $ Units Average COGS Totor 8.00 1 320.000.00 $2,400.00 171.150.00 459.000.00 $ $1.8 8.15$ R50 TES 3 31 13 [$ (differenceo) Ending inventory 8.00 $ 6.15 Units $1 21.000 3 21.000 $ 16.000 $ 8.15 8.50 Total 171.350 1041020 134.000 E . 3 event 7 Tevent 12 event 17 30 11 event 22 13 Total 34 25 Average Purchase Price 34 Beg Bal Purchoses: 11 (purchase Goods Available for Sale Units Price/Unit Totol 41,000 $ 8.00 $ 328.000 25,000 $ 8155 203.750.00 70.000 $ 8.50 $ 595.00000 115,000 $ 9.35 $ 1.075.250.00 $1 selling goodCod of Goods Sold Price/Unit 41,000 $ 8.00 $ 4,000 $ 8.15 1 21,000 $ 54.000 $ 8.15 S 8.50 $ 9.35 $ 48.000 $ Units Average COGS Total 328.000.00 32.600.00 17315000 459.000.00 448.800.00 Unity Idenceol Ending inventory Price/Unit 8.00 $ 8.15 8.15 8.50 $ 21.000 $ (21,000 $ 16.000 $ (48.000 $ 115,000 Total 171 150 (170.150 136.000 (448.800 17. Purchased 115,000 Units of Inventory on Account for $9.35 per unit 18. Sold 102,000 units at $24.50 19. Record COGS for Sale of 102,000 units 22. Purchased 175,000 Units of Inventory on Account for $8.75 per unit 23. Paid Sales & Marketing Expenses of $130,000 Daid Fived Operating Synoncer of $375 709 VC