Beginning inventory, purchases, and sales data for hammers are as follows: Mar. 3 Inventory 12 units at $15 11 Purchase 13 units at $17 14 Sale 18 units 21 Purchase 9 units at $20 25 Sale 10 units Assuming the business maintains a perpetual inventory system, complete the subsidiary inventory ledger and determine the cost of merchandise sold and ending inventory under the following assumptions: a. First-in, first-out Purchases Cost of Merchandise Sold Inventory Date Qty Unit Cost Total Cost Qty Unit Cost Total Cost Qty Unit Cost Total Cost $ $ Mar. 3 $ $ 11 14 21 21 25 25 Balances Cost of merchandise sold Ending Inventory b. Last-in, first-out 000 0000 $