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 2022. Date Description Quantity Unit Cost or Selling Price January 1 January 5 Beginning inventory 100 $13 Purchase 149 16 January 8 Sale 114 25 January 10 Sale return 10 25 January 15 Purchase 55 18 January 16 Purchase return 5 18 January 20 Sale 95 29 January 25 Purchase 18 20