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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 $19$ units @ $$12$

$11$ Purchase $16$ units @ $$14$

$14$ Sale $24$ units

$21$ Purchase $13$ units @ $$21$

$25$ Sale $15$ 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.