Record the inventory, purchases, and cost of merchandise sold data in a perpetual inventory record similar to the one illustrated, using the last-in, first-out method. If units are in inventory at two different costs, enter the OLDEST units first.

The beginning inventory of merchandise at Keats Office Supplies and data on purchases and sales for a three-month period are as follows: Number Per Unit Total Date Transaction of Units March 3 Inventory $150 $12,600 84 8 Purchase 168 30,240 180 11 sale 113 500 56,500 500 71 30 Sale 35,500 140 April 8 Purchase 200 28,000 500 42,000 10 Sale 84 21,000 19 Sale 42 500 220 30,800 28 Purchase 140 May 5 sale 44,100 84 525 16 sale 112 58,800 525 252 240 21 Purchase 60,480 28 sale 126 525 66,150