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FindMe Incorporated, $($FI$)$ has developed a coin$-$sized tracking tag that attaches to key rings, wallets, and other items and can be prompted to emit a signal using a smartphone app. Fl sells these tags, as well as water$-$resistant cases for the tags, with terms FOB shipping point. Assume FI has no inventory at the beginning of the month, and it has outsourced the production of its tags and cases. Fl uses FIFO and has entered into the following transactions:

January $2$ FI purchased and received $280$ tags from Xioasi Manufacturing $($XM$)$ at a cost of $$9$ per tag, $\frac{n}{15}.$

January $4$ FI purchased and received $80$ cases from Bachittar Products $($BP$)$ at a cost of $$3$ per case, $\frac{n}{20}.$

January $6$ FI paid cash for the tags purchased from XM on January $2.$

January $8$ FI mailed $180$ tags via the U$.$S$.$ Postal Service $($USPS$)$ to customers at a price of $$24$ per tag, on account.

January $11$ FI purchased and received $380$ tags from XM at a cost of $$12$ per tag, $\frac{n}{15}.$

January $14$ FI purchased and received $180$ cases from BP at a cost of $$4$ per case, $\frac{n}{20}.$

January $16$ FI paid cash for the cases purchased from BP on January $4.$

January $19$ FI mailed $140$ cases via the USPS to customers at a price of $$11$ per case, on account.

January $21FI$ mailed $280$ tags to customers at a price of $$24$ per tag, on account.

Required:

Prepare journal entries for each of the above dates assuming Fl uses a perpetual inventory system. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$