Pina Company sells one product. Presented below is information for January for Pina Company. Jan. 1 4 11 13 20 27 Inventory Sale Purchase Sale Purchase Sale 123 units at $5 each 98 units at $8 each 136 units at $6 each 103 units at $9 each 169 units at $7 each 108 units at $11 each Pina uses the FIFO cost flow assumption. All purchases and sales are on account. Assume Pina 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 119 units. (If no entry is required, select "No entry for the account titles and enter for the amounts, Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit Date Jan. 4 - Account Titles and Explanation Accounts Receivable T Sales Revenue Jan. 11 Purchases Accounts Payable an. 13. Accounts Receivable T Sales Revenue purchases Jan, 20 Jan. 27 - T ots Receivable I sales Revenue Jan. 27 Accounts Receivable 1188 | Sales Revenue 1188 Jan. 31 Cost of Goods Sold Inventory Purchases 1999 Inventory