SophCO Inc. is a distributor of linseed oil which is used in the manufacture of paint. The company buys

linseed oil in bulk from a number of different linseed crushing plants. At the beginning of month

of September the company had $25,000$ gallons of linseed oil stored in its tank farm. The linseed

oil was purchased from one crushing plant at a cost of $$3\mathrm{.}00.$ During the month of September the

company purchased additional linseed oil and sold linseed oil as follows.

$9/3/$XX purchased $10,000$ gallons of linseed oil at $$3\mathrm{.}25$ per gallon.

$9/8/$XX purchased $15,000$ gallons of linseed oil at $$3\mathrm{.}50$ per gallon

$9/10/$XX purchased $5,000$ gallons of linseed oil at $$3\mathrm{.}60$ per gallon.

$\frac{9}{11}\frac{?}{xx}$ sold $22,000$ gallons to a paint manufacture for $$5\mathrm{.}00$ per gallon.

$9/12/$XX purchased $20,000$ gallons of linseed oil at $$3\mathrm{.}75$ per gallon.

$\frac{9}{22}\frac{?}{xx}$ purchased $5,000$ gallons of linseed oil at $$3\mathrm{.}80$ per gallon.

$\frac{9}{30}\frac{?}{xx}$ sold $28,000$ gallons of linseed oil for $$5\mathrm{.}20.$

Required:

a$.$ Complete the perpetual inventory record $($provided$)$ for the above transactions

using $)$

b$.$ Make the required journal entry on $9/8/$XX for the FIFO method.

c$.$ Make the required journal entry on $9/11/$XX for the FIFO method.

d$.$ Complete the perpetual inventory record $($provided$)$ for the above transactions

using $LIF{O}_{?}$