The popular product of Yinshi Food Company---Strawberry Milk, the opening inventory on April 1, 2011 was 200 units, and the unit cost was $40. The company adopts the first-in-first-out method as the valuation method for inventories. All transactions are on credit purchases and sales. The following are the inventory transactions in April. Record:

4/2 in stock, 2/10, n/20, FOB, freight $150, 1,000 units, unit cost $42

4/10 Pay for stock and shipping on credit on April 2

4/13 Sales, 2/5, n/10, F.D.D. (Same Day), Shipping $115, 500 Units, $75 per Unit

4/14 in stock, 2/10, n/20, FOB, shipping $160, 800 units, unit cost $45

4/17 Received payment for credit sales on April 13

4/22 Pay for inventory and shipping on credit on April 14

4/26 Sold, 2/5, n/10, FOB, $200 shipping, 1,100 units, $80 per unit Try using perpetual inventory to make entries related to the inventory of Yinshi Food Company  1 year in April.