Laker Company reported the following January purchases and sales data for its only product. For specific identification, ending inventory consists of $290$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $20$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Units,Acc,uired at Co$,,$Units s$,$d at$,$tail$],[$January $1,$Beginning inventory,$195$ units,@$,$$$12\mathrm{.}00=,$$$2,340,,,],[$January $10,\backslash$table$[[$Sales$],[$Purchase$]],,,,,155$ units,@$,$$$21\mathrm{.}00$