Kingbird Sports began operations on January 2, 2020. The following stock record card for footballs was taken from the records at the end of the year. Gross Date Voucher Terms Units Received Unit Invoice t Invoice Cost Amount 1/15 10624 Net 30 71 $30 $2,130 3/15 11437 1/5, net 30 86 24 2,064 6/20 21332 1/10, net 30 111 23 2,553 9/12 11/24 27644 1/10, net 30 105 18 31269 Totals 1/10, net 30 97 17 17 1,890 1,649 470 $10,286 A physical inventory on December 31, 2020, reveals that 115 footballs were in stock. The bookkeeper informs you that all the discounts were taken. Assume that Kingbird Football Shop uses the invoice price less discount for recording purchases.