Qullumber Entarprises uses a periodic inventory systam for buclests it salls. It had a boginnins imventory on April $1$ of $73$ units at $2$ cost of SS per unit. During Aprit, the following purchases and sales wars made.

$\backslash$table$[[$Purchases$],[$Aaril$7,63,$units at $$7\mathrm{.}00$