The beginning inventory at Midnight Supplies and data on purchases and sales for a three$-$month period ending March $31$ are as follows:

Date Transaction Number

of Units Per Unit Total

Jan. $1$ Inventory $7,200$ $$70\mathrm{.}00$ $$504,000$

$10$ Purchase $21,60080\mathrm{.}001,728,000$

$28$ Sale $10,800140\mathrm{.}001,512,000$

$30$ Sale $3,600140\mathrm{.}00504,000$

Feb. $5$ Sale $1,440140\mathrm{.}00201,600$

$10$ Purchase $51,84082\mathrm{.}504,276,800$

$16$ Sale $25,920150\mathrm{.}003,888,000$

$28$ Sale $24,480150\mathrm{.}003,672,000$

Mar. $5$ Purchase $43,20084\mathrm{.}503,650,400$

$14$ Sale $28,800150\mathrm{.}004,320,000$

$25$ Purchase $7,20085\mathrm{.}00612,000$

$30$ Sale $25,200150\mathrm{.}003,780,000$

Required:

$1.$ Record the inventory, purchases, and cost of goods sold data in a perpetual inventory record similar to the one illustrated in Exhibit $5,$ using the weighted average cost method. Round unit cost to two decimal places, if necessary. Round all total cost amounts to the nearest dollar.cost amounts to the nearest dollar.