Vaughn Inc. is a retailer operating in British Columbia. Vaughn uses the perpetual inventory system. All sales returns from customers result in the goods being returned to inventory; the inventory is not damaged. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Vaughn Inc. for the month of January $2022.$

$\backslash$table$[[$Date$,$Description,Quantity,Unit Cost or Selling Price$],[$January$,1,$Beginning inventory,$100,$$$21$