The following information for Urbanski Corporation relates to the three months ending June $30,2024$:

Units Price per unit

Beginning inventory $11,000$ $ $10$

Purchases $75,000$ $ $16$

Sales $80,000$ $ $25$

Ending inventory $6,000$

Urbanski uses the LIFO method to account for inventory, and expects at least $15,000$ units to be on hand in the ending inventory at year$-$end. Purchases made in the last six months are expected to cost an average of $$18$ per unit.

Required:

Prepare the journal entries to reflect the sales and cost of goods sold, assuming Urbanski expects to maintain $11,000$ units in inventory at year$-$end.