Instructions Date Transaction Number of Units Per Unit Total Jan. 1 Inventory 2,500 $70.00 $175,000 10 Purchase 8,000 78.00 624,000 28 Sale 3,800 140.00 532,000 30 Sale 1,250 140.00 175,000 Feb. 5 Sale 500 140.00 70,000 16 10 Purchase 17,000 80.00 1,360,000 16 Sale 9,100 145.00 1,319,500 28 28 Sale 8,700 145.00 1,261,500 Mar. 5 Purchase 14,300 81.60 1,166,880 14 14 Sale 9,800 145.00 1,421 200 25 Purchase 3,000 82.00 246,000 30 Sale 7,900 145.00 1,145,500