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K Questions 12 M67 Recording Journal Entries for Purchases and Sales using a Perpetual Inventory system O 6-3. IThe following informaton apples to the questons displayed Inventory at the beginning of the year cost $13.200. During the year, the company purchased (on account) inventory costing $83,000. Inventory that had cost $79.000 was sold on account for $94.200. At the end of the year, inventory was counted and its cost was determined to be $17.200. References Section Break M6-7 Recording Journal Entrles for Purchases and Sales Using a Perpetual Inventory System ILO 6-3, LO 6.5] 12 142 points M6-7 Part a & b a. Show the cost of goods sold equation using these numbers. Beginning inventory Add: Purchases Less: Cost of Goods Sold Ending Inventory