The following information for Dorado Corporation relates to the three$-$month period ending September $30.$

Dorado expects to purchase $265,000$ units of inventory in the fourth quarter of the current calendar year at a cost of $$48$ per unit, and

to have on hand $91,000$ units of inventory at year$-$end. Dorado uses the last$-$in$,$ first$-$out $($LIFO$)$ method to account for inventory costs.

a$.$ Determine the cost of goods sold and gross profit amounts Dorado should record for the three months ending September $30.$

b$.$ Prepare journal entries to reflect these amounts.