Required information On January 1, 2024, the general ledger of Big Blast Fireworks includes the following account balances: Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Land Accounts Payable Notes Payable (6%, due in 3 years) Common Stock Retained Earnings Totals Debit $22,100 37,000 31,000 63,100 $153,200 Credit $3,300 31,900 31,000 57,000 30,000 $153,200 The $31,000 beginning balance of inventory consists of 310 units, each costing $100. During January 2024, Big Blast Fireworks had the following inventory transactions: January 3 Purchase 1,000 units for $106,000 on account ($106 each). January 8 Purchase 1,100 units for $122,100 on account ($111 each). January 12 Purchase 1, 200 units for $139,200 on account ($116 each). January 15 Return 105 of the units purchased on January 12 because of defects. January 19 Sell 3,400 units on account for $544,000. The cost of the units sold is determined using a FIFO perpetual inventory system. January 22 Receive $489,000 from customers on accounts receivable. January 24 Pay $319,000 to inventory suppliers on accounts payable. January 27 Write off accounts receivable as uncollectible, $2,600. January 31 Pay cash for salaries during January, $115,000. The following information is available on January 31, 2024. a. At the end of January, the company estimates that the remaining units of inventory purchased on January 12 are expected to sell in February for only $100 each. [Hint: Determine the number of units remaining from January 12 after subtracting the units returned on January 15 and the units assumed sold (FIFO) on January 19.] b. The company records an adjusting entry for $5,410 for estimated future uncollectible accounts. c. The company accrues interest on notes payable for January. Interest is expected to be paid each December 31. d. The company accrues income taxes at the end of January of $12,400.

I just need to know how to find the cost of imventory sold

Required information On January 1, 2024, the general ledger of Big Blast Fireworks includes the following account balances: The $31,000 beginning balance of inventory consists of 310 units, each costing $100. During January 2024 , Big Blast Fireworks had the following inventory transactions: January 3 Purchase 1,000 units for $106,000 on account (\$106 each). January 8 Purchase 1,100 units for $122,100 on account ( $111 each). January 12 Purchase 1,200 units for $139,200 on account ( $116 each). January 15 Return 105 of the units purchased on January 12 because of defects. January 19 sel1 3,400 units on account for $544,000. The cost of the units sold is determined using a frFo perpetual inventory system. January 22 Receive $489,000 from customers on accounts receivable. January 24 Pay $319,000 to inventory suppliers on accounts payable. January 27 Write off accounts receivable as uncollectible, \$2,600. January 31 Pay cash for salaries during January, $115,600. The following information is available on January 31,2024. a. At the end of January, the company estimates that the remaining units of inventory purchased on January 12 are expected to sell in February for only $100 each. (Hint: Determine the number of units remaining from January 12 after subtracting the units returned on January 15 and the units assumed sold (FIFO) on January 19] b. The company records an adjusting entry for $5,410 for estimated future uncollectible accounts. c. The company accrues interest on notes payable for January. Interest is expected to be paid each December 31. c. The company accrues income taxes at the end of January of $12,400 Journal entry worksheet