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The trial balance for DLC as of September $30,2025$ and additional merchandise inventory data follows:

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View the merchandise inventory data.

During the fourth quarter of $2025,$ DLC completed the following transactions:

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Read the requirements.

Requirement $2$ and Requirement $5$c$.$ Open inventory records for the three inventory items and enter opening balances as of September $30,2025.$ Complete the inventory records using the following transactions: Oct. $1,12,15,28$; Nov. $1,5,15,18,$ and Dec. $27.$ For the year ended December $31,2025,$ a physical inventory account resulted in the following counts: desk lamps, $1,976$; table lamps, $6,194$; and floor lamps, $10,300.$ Update the inventory records.

Begin with the inventory record for desk lamps. Enter the transactions in chronological order, calculating new inventory on hand balances after each transaction. Once all of the transactions have been entered into the perpetual record, calculate the quantity and total cost of merchandise inventory purchased, sold, and on hand at the end of the period. $($Enter the oldest inventory layers first.$)$

$\backslash$table$[[\backslash$table$[[$Desk lamps:$],[$Date$]],$Purchases,Cost of Goods Sold,Inventory on Hand$],[$Quantity$,\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Total$],[$Cost$]],$Quantity,$\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Total$],[$Cost$]],$Quantity,$\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Total$],[$Cost$]]],[$Sep$.30],[$Oct$.1],[$Nov$.1],[],[],[$Nov$.1],[],[],[,,,,,,,,,]]$