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. Unit Cost or Selling Date Description Quantity Price January 1 Beginning inventory 100 $17 January 5 Purchase 144 20 January 8 Sale 109 29 January 10 Sale return 10 29 January January 16 January 15 15 16 Purchase 55 22 Purchase return 20 Sale January 25 25 Purchase 22 552 22 95 33 24