Please use the first picture to answer the questions in the second picture. Please make answers very clear, I have already asked this problem but the answer given was too confusing.

Problem 6-8A Whispering Winds Corp. is a retailer operating in Calgary, Alberta. Whispering Winds Corp, uses the perpetual inventory method. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Whispering Winds Corp, for the month of January 2017. Date Description Dec. 31 Ending inventory Jan. 2 Purchase Jan. 6 Sale an. 9 Purchase Jan. 10 Sale Quantity 162 107 184 82 51 91 127 Unit Cost or Selling Price $19 21 39 23 an. 23 Purchase 24 47 an. 30 Sale