Rosa Cosmetics Lid uses the FIFO method and perpetual ifventory system. The company has the following inventory purchases and sales data for the month of 1 arch 2022 Assume aif purchases and sells are on crodit. The physical inventory count on 31 of March shows 400 units on hand. Required: a. Prepare General Journal entries to record the transactions, using First in First out for stock movements and if necessary show the entry for any stock loss or gain for the period. (No narration required). (13 marks) b. Prepare an extract of Income statement up to the gross profit stage, based on a Perpetual Inventory System for the period ended 31 March 2022, using First-In.First Out for the movement of stock. (2 marks)