Techno World Ltd records its inventory of digital eReaders using FIFO cost allocation for perpetual inventory. The following information summarizes the inventory movements for their most popular eReader, ER\#1657 for the month of September: (Ignore GST) Required (a) Prepare an inventory record showing the above transactions. (b) Assuming instead, the company uses the moving average method of recording cost of sales, calculate the cost of sales and ending inventory balance for the month of September and compare your answers with those from requirement (a)