The following information for Dorado Corporation relates to the three-month period ending September 30. Units Price per Unit Sales 475,000 $ 46 Beginning inventory 45,000 28 Purchases 450,000 34 Ending inventory 20,000 ? Dorado expects to purchase 200,000 units of inventory in the fourth quarter of the current calendar year at a cost of $35 per unit, and to have on hand 65,000 units of inventory at year-end. Dorado uses the last-in, first-out (LIFO) method to account for inventory costs. Determine 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.