The following inventory transactions apply to Green Company for Year 2:

Jan. 1	Purchased	280	units	@	$	9
Apr. 1	Sold	140	units	@	$	16
Aug. 1	Purchased	400	units	@	$	10
Dec. 1	Sold	500	units	@	$	17

The beginning inventory consisted of 195 units at $10 per unit. All transactions are cash transactions. Required a. Record these transactions in general journal format assuming Green uses the FIFO cost flow assumption and keeps perpetual records. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

b. Compute cost of goods sold for Year 2.