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

Units Price per Unit

Sales $465,000$ $ $44$

Beginning inventory $43,00026$

Purchases $440,00032$

Ending inventory $18,000?$

Dorado expects to purchase $190,000$ units of inventory in the fourth quarter of the current calendar year at a cost of $$33$ per unit, and to have on hand $61,000$ units of inventory at year$-$end. Dorado uses the last$-$in$,$ first$-$out $($LIFO$)$ method to account for inventory costs.

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

Prepare journal entries to reflect these amounts.