XY Company has the following sales, inventory, and purchase during the year ended December $31,2022$ and the company uses perpetual inventory system.

Beginning Inventory

$210$ units

$$\frac{45}{?}$ units

March $15$ sold $175$ units

@ $$65/$units

May $20$ purchase $415$ units

@ $$40/$units

November $7$ purchase

$330$ units $$\frac{35}{?}$ uni

November $13$ sold $130$ units $$65/$units

November $27$ sold $145$ unit

$($a$)$ $$65$ units

A$.$ Journalized each transaction that happened during the year.

B$.$ Calculate the dollar value ending inventory and COGS using FIFO.