Keira’s Sports uses the average cost inventory method. Keira’s Sports started December with 9 helmets that cost $56 each. On December 19, Keira’s Sports bought 16 helmets at $51 each. On December 28, Keira’s Sports sold 1 1 helmets.
Prepare a perpetual inventory record for the average cost method. Round average cost per unit to the nearest cent and all other amounts to the nearest dollar.