Swifty Company sells one product. Presented below is information for January for Swifty Company. Swifty uses the FIFO cost flow assumption. All purchases and sales are on account. Assume Swifty uses a perpetual system. Prepare all necessary journal entries. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.) (To record the cost of inventory) (To record the sale) (To record the cost of inventory)