Presented below is information related to Headland Enterprises. Jan. 31 Feb. 28 Mar. 31Apr. 30 Inventory at cost Inventory at LONRV Purchases for the month Sales for the month $18,300 $18,422 $20,740 $17,080 17,690 15,372 19,032 16,226 20,740 29,280 32,330 35,380 42,700 48,800 | (a) or loss due to market fluctuations is to be shown separately (using a valuation account). (Enter negative amounts using parentheses eg, (45).) either a negative sign preceding the number e.g.-45 or February March April Seles Revenue Cont of Goods Soe Inventory, Beginning Cest of Goods Avaliable Iventory, Ending Coet of Goods Gross Proft Gain (0ess) due to Market Fluctuariens of Inventery