Pina Inc. is a retailer using a perpetual inventory system. All sales returns from customers result in the goods being returned to inventory. (Assume that the inventory is not damaged.) Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Pina Inc. for the month of January. Unit Cost or Date Description Quantity Selling Price Dec. 31 Beginning inventory 160 $20 Jan. 2 Purchase 100 Jan. 6 Sale 180 Jan. 9 Sale return 10 Jan. 9 Purchase 75 Jan. 10 Purchase return 15 Jan. 10 Sale 50 Jan. Jan. 22 23 Purchase 100 30 Sale 120 22222725 15 39 39 47 26 51