The beginning inventory at Midnight Supplies and data on purchases and sales for a three-month period ending March 31 are as follows: Number Date Transaction of Units Per Unit Total Jan. 1 Inventory 7,400 $76.00 $562,400 10 Purchase 22,200 86.00 1,909,200 28 Sale 11,100 152.00 1,687,200 30 Sale 3,700 Feb. 5 Sale 1,480 152.00 152.00 562,400 224,960 10 Purchase 53,280 88.50 4,715,280 16 Sale 26,640 162.00 4,315,680 28 Sale 25,160 162.00 4,075,920 Mar. 5 Purchase 44,400 90.50 4,018,200 14 Sale 29,600 25 Purchase 7,400 30 Sale 25,900 162.00 162.00 4,795,200 91.00 673,400 4,195,800 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 w places, if necessary. Round all total cost amounts to the nearest dollar.