Tree Seedlings has the following current$-$year purchases and sales for its only product.

Date Activities Units Acquired at Cost Units Sold at Retail

January $1$ Beginning inventory $70$ units @ $$2=$ $ $140$

January $3$ Sales $42$ units @ $ $8$

February $14$ Purchase $94$ units @ $$3=$ $ $282$

February $15$ Sales $90$ units @ $ $8$

June $30$ Purchase $120$ units @ $$4=$ $ $480$

November $6$ Sales $104$ units @ $ $8$

November $19$ Purchase $32$ units @ $$5=$ $ $160$

Totals $316$ units $ $1,062236$ units

Record journal entries for Tree Seedlings$$ sales and purchases transactions. Assume for this assignment that the company uses a perpetual inventory system and LIFO. All sales and purchases are made on account, and no discounts are offered.