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Hudson Cycles started January with 5 bicycles that cost $48 each. On January 16 , Hudson purchased 30 bicycles at $55 each. On January 31 , Hudson sold 15 bicycles for $106 each. Requirements 1. Prepare Hudson Cycle's perpetual inventory record assuming the company uses the LIFO inventory costing method. 2. Journalize the January 16 purchase of merchandise inventory on account and the January 31 sale of merchandise inventory on account. Requirement 1. Prepare Hudson Cycle's perpetual inventory record assuming the company uses the LIFO inventory costing method. Start by entering the beginning inventory balances. Enter the transactions in chronological order, calculating new inventory on hand balances after each transaction. Once all of the transactions have been entered into the perpetual record, calculate the quantity and total cost of inventory purchased, sold, and on hand at the end of the period. (For cost of goods sold, enter the first layer out under LIFO costing first. For inventory on hand, enter the oldest inventory layer first. Abbreviation used: QTY = Quantity; Tot. = Total)