Need Chart of accounts, thanks

March 21st, 23rd 3/21/2022 Orca Company purchased 500 units of inventory from its supplier, on account. The supplier offered Orca Company a price of $65 per unit. Orca Company adopted the FIFO Method of inventory. 3/21/2022 Orca Company negotiated a Promissory Note with the customer for the accounts receivable for purchased inventory on 3/4 ($4,000 balance). The note has terms of 6% interest owed in 6 months 3/23/2022 Orca Company sold 100 units of inventory on account. Due to recent demand, Orca Company raised its price to $100 per unit for the inventory. TO cost according to the FIFO method ($10,000+$5,000-$2,500 = $12,500/$50 = 250 units remaining in inventory priced at $50 before 500 unit of inventory purchased. So price the inventory sold $50 per unit cost x 100 units sold = $5,000