Problem #$2[17$ marks$]$

Garcia Sales sells golf bags and uses a periodic inventory system. Garcia's inventory records show that at April $1,$ there were $30$ units on hand at a cost of $$135$ each.

Transactions related to purchase and sale of golf bags in April were as follows:

$\backslash$table$[[,,,$Per unit$],[$Date$,$Transaction,Units,Cost$],[$Apr $2,$Purchase,$17,$$$127$