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 $2,600$ $$58\mathrm{.}00$ $$150,800$

$10$ Purchase $7,20066\mathrm{.}00475,200$

$28$ Sale $3,950116\mathrm{.}00458,200$

$30$ Sale $1,300116\mathrm{.}00150,800$

Feb. $5$ Sale $500116\mathrm{.}0058,000$

$10$ Purchase $17,50068\mathrm{.}001,190,000$

$16$ Sale $9,200121\mathrm{.}001,113,200$

$28$ Sale $8,000121\mathrm{.}00968,000$

Mar. $5$ Purchase $14,40069\mathrm{.}601,002,240$

$14$ Sale $10,100121\mathrm{.}001,222,100$

$25$ Purchase $3,30070\mathrm{.}00231,000$

$30$ Sale $7,900121\mathrm{.}00955,900$

Record the inventory, purchases, and cost of goods sold data in a perpetual inventory record $,$ using the first$-$in$,$ first$-$out method.