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 $79.00 $568,800 10 Purchase 21,600 89.00 1,922,400 28 Sale 10,800 158.00 1,706,400 30 Sale 3,600 158.00 568,800 Feb. 5 Sale 1,440 158.00 227,520 10 Purchase 51,840 91.50 4,743,360 16 Sale 25,920 168.00 4,354,560 28 Sale 24,480 168.00 4,112,640 Mar. 5 Purchase 43,200 93.50 4,039,200 14 Sale 28,800 168.00 4,838,400 25 Purchase 7,200 94.00 676,800 30 Sale 25,200 168.00 4,233,600 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 cos