Please show work

Demski Company reported beginning inventory of 314 units at a unit cost of $19. It engaged in the following purchase and sale transactions during the current year:

Jan. 14		Sold 67 units at unit sales price of $34 on open account.
April 9		Purchased 52 additional units at unit cost of $19 on open account.
Sept. 2		Sold 142 units at unit sales price of $44 on open account.

At the end of the current year, a physical count showed that Demski Company had 157 units of inventory still on hand.

Required:

(a). Record each transaction, assuming that Demski Company uses a periodic inventory system (including any necessary entries at December 31, the end of the current year). Demski Company uses the FIFO inventory costing method. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

(b). Record each transaction, assuming that Demski Company uses a perpetual inventory system (including any necessary entries at December 31, the end of the current year). Demski Company uses the FIFO inventory costing method. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)