Swifty Inc. is a retailer operating in British Columbia. Swifty uses the perpetual inventory system. All sales returns from customers result in the goods being returned to inventory; the inventory is not damaged. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Swifty Inc. for the month of January $2027.$

$\backslash$table$[[$Date$,,$Description,Quantity,Unit Cost or Selling Price$],[$January$,1,$Beginning inventory,$100,$$$13$