**Please answer the three blocks April 15 where I put the (**)

Beginning inventory, purchases, and sales data for portable game players are as follows:

Apr. 1		Inventory	41 units @ $79
10		Sale	28 units
15		Purchase	18 units @ $82
20		Sale	18 units
24		Sale	7 units
30		Purchase	35 units @ $86

The business maintains a perpetual inventory system, costing by the first-in, first-out method.

a. Determine the cost of the merchandise sold for each sale and the inventory balance after each sale, presenting the data in the form illustrated in Exhibit 3. Under FIFO, if units are in inventory at two different costs, enter the units with the LOWER unit cost first in the Cost of Merchandise Sold Unit Cost column and in the Inventory Unit Cost column.

Perpetual Inventory Account First-in, First-out Method Portable Game Players
Date	Quantity Purchased	Purchases Unit Cost	Purchases Total Cost	Quantity Cost of Merchandise Sold	Cost of Merchandise Sold Unit Cost	Cost of Merchandise Sold Total Cost	Inventory Quantity	Inventory Unit Cost	Inventory Total Cost
Apr. 1							41	79	3239
Apr. 10				28	79	2212	13	79	1027
Apr. 15	18	82	1476				13	79	1027
							**	**	**
Apr. 20				13	79	1027	13	82	1066
				5	82	410
Apr. 24				7	82	574	6	82	492
Apr. 30	35	86	3010				6	82	492
							35	86	3010
Apr. 30	Balances					$4223			$3502