The beginning inventory at Dunne Co. and data on purchases and sales for a three-month period ending June 30 are as follows: Number Date Transaction of Units Per Unit Total p. 3 Inventory 84 $450 $37,800 8 Purchase 168 540 90,720 11 Sale 112 1,500 168,000 30 Sale 70 1,500 105,000 May 8 Purchase 140 600 84,000 10 Sale 84 1,500 126,000 19 Sale 42 1,500 63,000 Purchase 28 140 660 92,400 June 5 Sale 84 1,575 132,300 Sale 16 112 1,575 176,400 Purchase 21 252 720 181,440 Sale 126 1,575 198,450 28 Required: 1. Record the inventory, purchases, and cost of merchandise sold data in a perpetual inventory record similar to the one illustrated in Exhibit 3, using th first-in, first-out method. Under FIFO, if units are in inventory at two different costs, enter the units with the LOWER unit cost first in the Cost of Goods S