Perpetual Inventory Using LIFO

Beginning inventory, purchases, and sales for Item $88-$HX are as follows:

Jan. $1$ Inventory $102$ units @ $$17$

$8$ Sale $82$ units

$15$ Purchase $113$ units @ $$20$

$27$ Sale $95$ units

Assuming a perpetual inventory system and using the last$-$in$,$ first$-$out $($LIFO$)$ method, determine $($a$)$ the cost of goods sold on Jan. $27$ and $($b$)$ the inventory on Jan. $31.$

a$.$ Cost of goods sold on Jan. $27$ $fill in the blank $1$

b$.$ Inventory on Jan. $31$ $fill in the blank $2$