Unique Motors is dealing in spare parts. On December 31st, the record indicates the following quantities of particular spare parts in the books of the company. Date Particulars Units Unit Cost ($) Jan 1 Beginning 112*R 18.0 Feb 22 Purchased 105*R 25.5 Mar 3 Purchased 120*R 29.0 Mar 28 Sold 135*R June 14 Purchased 111*R 31.1 July 26 Sold 150*R Aug 17 Sold 65*R Oct 23 Purchased 175*R 35.4 Instructions i. Prepare the schedule required to adjust the inventory records at year-end, assuming that Unique Motors uses: first-in, first-out.