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Beginning inventory, purchases, and sales data for tennis rackets are as follows:

Date	Line Item Description	Units and Cost
April 3	Inventory	12 units @ $45
11	Purchase	13 units @ $47
14	Sale	18 units
21	Purchase	9 units @ $60
25	Sale	10 units

Complete the inventory record assuming the business maintains a perpetual inventory system, and determine the cost of goods sold and ending inventory using FIFO.