ning inventory, purchases, and sales data for tennis rackets are as follows:

il $3$ Inventory $20$ units @ $$13$

$11$ Purchase $16$ units @ $$19$

$14$ Sale $24$ units

$21$ Purchase $14$ units @ $$16$

$25$ Sale $17$ units

ete the inventory record assuming the business maintains a perpetual inventory system, and determine the cost of goods sold and ending inventory using FIFO.