Oriole Company sells one product. Presented below is information for January for Oriole Company Jan. 1 Inventory 4 Sale 11 Purchase 13 Sale 20 Purchase 27 Sale 120 units at $5 each 96 units at $8 each 141 units at $7 each 113 units at $9 each 160 units at $7 each 104 units at $11 each Oriole uses the FIFO cost flow assumption. All purchases and sales are on account. Assume Oriole uses a periodic system. Prepare all necessary journal entries, including the end-of-month closing entry to record cost of goods sold. A physical count indicates that the ending inventory for January is 108 units. (if no entry is required, select "No entry for the account titles and enter for the amounts. Credit occount titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit