P6-3A Golf Unlimited carries an inventory of putters and other golf clubs. The sales price of each putter is $119. Company records indicate the following for a particular line of Golf Unlimited's putters: Date Item Quantity Unit Cost Nov. 1 Balance 24 $53 6 Sale 20 20 8 Purchase 30 70 17 Sale 30 30 Sale 2 Required 1. Prepare Golf Unlimited's perpetual inventory record for the putters assuming Golf Unlimited uses the moving-weighted-average inventory costing method. Round the average unit cost to the nearest cent and all other amounts to the nearest dollar. Then identify the cost of ending inventory and cost of goods sold for the month. 2. Journalize Golf Unlimited's inventory transactions using the moving- weighted-average inventory costing method. Include explanations. (Assume purchases and sales are made on account.)