132. Beginning inventory, purchases and sales data for tennis rackets are as follows: Apr 3Inventory12 units@$45 11Purchase13 units@$47 14Sale18 units 21Purchase9 units@$60 25Sale10 units ...

132. Beginning inventory, purchases and sales data for tennis rackets are as follows:

Apr 3Inventory12 units@$45

11Purchase13 units@$47

14Sale18 units

21Purchase9 units@$60

25Sale10 units

Complete the inventory cost card assuming the business maintains a

perpetual

inventory system and calculates the cost of merchandise sold and ending inventory using FIFO.