I need help with the bottom problem concerning the computer repair for $85, I recorded the repair equipment purchased on 11/3/18 as a fixed asset since it is depreciated. I assume that the computer repair made on 11/9/18 is to repair an inventory item using the repair equipment purchased perviously. This journal entry has become confusing to me and I need some guidance on what accounts to use for it.

11/3/18 Computer repair equipment is purchased for $7,743.22 with cash. Sum-of-the-Years' digits will be the depreciation method used. There is a salvage value of $750.00 on the equipment with a useful life of 7 years. Fixed assets will only be recorded on purchases of $1,000.00 or higher Depreciation entries will be made at the end of each month 11/7/18 The following inventory is purchased on credit from Computer Warehouse Qty Item Cost 3 LT-1234 $102.00 each $306.00 2 DT-214 $79.00 each $158.00 1 MON-5478 $52.00 each $52.00 2 PRN-1255 $31.34 each $62.68 $578.68 11/9/18 A computer repair for $85.00 is made and 1 LT-1234 is sold for $422.25 on credit to Fisher. The sales tax rate is 8.25% and is only charged on the sale of tangible items. The perpetual FIFO method is to be used to determine cost of goods sold