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C76 (Supplement 7A) Recording Inventory Purchases, Sales, and Shrinkage Using Perpetual PFO( Chapters and 7) LO 6-2, 6-3 64, 7.51 Chipolo sells a coin sized tracking tag that attaches to keys, wallets, and other personal items. Chipolo began Jomary with an inventory of 200 taps purchased from its supplier in November last year at a cost of 512 per tag, plus 100 taps purchased in December last year at a cost of $15 per tag. Chipolo sells the taps at a price of 530 per tag on account with terms w20. FOB destination Chipolonesa perpetual inventory system to account for the following transactions Chipolo FedEx Jan 8 Chipolo gave 250 tags to a courier company FedEx} to deliver to customers Jan. 9 FedEx confirmed that all 250 tags were delivered today to co Jan, 11 Chipolo ordered 350 tags from its supplier. The supplier was out of stock but poomised to send them to Chipolo as soon as possible. Chipolo agreed to a cost of $21 pertas. 30 Jan. 17 Chipolo received cash payment from customers for 125 of the tags delivered eight days earlier. Jan. 21 The JS0 tags ordered on January 11 were shipped to and received by Chipolo todas Jan. 23 Chipolo gave 375 tags to FedEx, which were delivered same stay to customers Jan. 31 Chipolo counted its inventory and determined 20 tags were as hand. Chipoloniade a book totesical adjusted to for the missing 5 tags Required: Assume Chipolo uses FIFO in its perpetual inventory system. For each date, prepare the journal entry or provide an appropriate resea for not recording a journal entry. Note: Use table Below to calculate Cost of goods sold ** HINT, Two transactions require no Journal Entry Jan. 8 Jan. 9 Jan. 11 Jan. 17 Jan. 21 Jan. 23 Jan. 31 Cost per unit Total Cost COGS (FIFO) Date/Event Nov. purchase Dec. purchase Jan. 1 available Jan. 9 sale }$3,150 jan. 10 available Jan. 21 purchase Jan. 23 sale # of Units 200 100 300 (200) (50) 50 350 (50) (325) 25 (5) 20 } 7,575 Jan. 24 available Jan. 31 missing Jan. 31 count $21 420 018 ( Supplement 7A) Recording Inventory Purchases. Sales, and Shrinkage Using Perpetual LIFO Chapters 6 and 7) LO 6-2, 6-3 6-4, 7-51 Complete 076 but some Chipolo LIFO in its perpetual eventos em Note: Use table Below to calculate Cost of goods sold. ** HINT, Two transactions require no Journal Entry** Jan. 8 Jan. 9 Jan. 11 Jan 17 Jan. 21 Jan. 23 Jan. 31 # of Units Cost per unit Total Cost COGS (LIFO) Date/Event Nov. purchase Dec. purchase Jan. 1 available Jan. 9 sale } $3,300 Jan. 10 available Jan. 21 purchase Jan. 23 sale } 7,650 Jan. 24 available Jan. 31 missing 12