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Kangaroo Jim Company reported beginning inventory of $160$ units at a per unit cost of $$10.$ It had the following purchase and sales transactions during the year:

January $14$ Sold $80$ units at unit sales price of $$30$ on account.

April $9$ Purchased $70$ additional units at a per unit cost of $$10$ on account.

September $2$ Sold $90$ units at a sales price of $$35$ on account.

December $31$ Counted inventory and determined $60$ units were still on hand.

Question: Record each transaction, assuming that Kangaroo Jim Company uses a perpetual inventory system. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

$1.$ January $14,$Record the sale of $80$ units at $$30$ on account.

$2.$ January $14,$ Record the cost of goods sold, if needed, for the sale of $80$ units at $$30$ on account.

$3.$ April $9,$ Record the purchase of $70$ additional units at a per unit cost of $$10$ on account.

$4.$ September $2,$ Record the sale of $90$ units at $$35$ on account.

$5.$ September $2,$ Record the cost of goods sold, if needed, for the sale of $90$ units at $$35$ on account.

$6.$ December $31,$ Record the end of period adjustment, if needed, to determine the amount of cost of goods sold.