Keira's Sports, Inc., carries a line of titanium putters. Keira's Sports, Inc., uses the LIFO method and a perpetual inventory system. The sales price of each putter is $192. Company records indicate the following activity for putters for the month of July: Date Item Quantity Unit Cost 12 $ 96 Jul 15 $ 100 1 Balance 7 Purchase 11 Sale 19 Purchase 22 13 $ 102 28 Sale 10 Requirement 1. Prepare a perpetual inventory record for the putters on the LIFO basis to determine the cost of ending inventory and cost of goods sold for the month. 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.)