Saskatoon Supermarket Company sells bicycle accessories. For one of the products, safety reflectors, they have the following inventory transactions. For the month of April, what would be the Cost of Goods Sold and ending balance of Merchandise Inventory under the first$-$in$,$ first$-$out method. Assuming the perpetual method, show a proper inventory schedule. Show all your work. $(5$ marks$)$

$\backslash$table$[[$Date:$,$Transaction,,Units,,Cost$/$Unit$,$Units remaining$],[$Apr$,1,$Opening balance,,$38,$$$,2\mathrm{.}62,3],[$Apr$,2,$Purchase,,$11,$$$,2\mathrm{.}88,1],[$Apr$,3,$Purchase,,$41,$$$,3\mathrm{.}02,4],[$Apr$,4,$Sale,,$82,,,],[$Apr$,5,$Purchase,$15,$$$,3\mathrm{.}41,1,],[$Apr$,6,$Purchase,,$22,$$$,3\mathrm{.}54,2],[$Apr$,,,,,,,],[$Apr$,,,,,,,],[$Apr$,,,,,,??,]]$