For the Perpetual Inventory system, How to input the COGS in the table as there is a matter of discount. Won't it affect the purchase value?

I have attached the snap of the math and want to know about the purchase entry dated on 2nd September.

Thank you.

ASSG 1 - Acctg2-AS-perpet File Home Insert Page Layout Formulas Data Review View Help Tell me what you w fx ? Q Define Name f Use in Formula Insert AutoSum Recently Financial Logical Text Date & Lookup & Math & More Name Function Used Time " Reference ~ Trig ~ Functions Manager Du Create from Sele Function Library Defined Names B56 X V Purchases another 65 jerseys at $30 each. Terms 2/10, net 30. A B D E G H 56 2-Sep Purchases another 65 jerseys at $30 each. Terms 2/10, net 30. 9-Sep Sold another 30 jerseys on account, 2/10 net 30, to the West End Worblers. (selling price $120 57 each) 58 14-Sep Paid for the purchase on sept 2nd. 59 17-Sep Purchases another 50 jerseys at $33 each. Terms 2/10, net 30. 21-Sep Sold another 50 jerseys on account, 2/10 net 30, to the East Side Mainers. (selling price $115 each) 60 61 22-Sep West end worblers, settled their account by paying for the purchase on the 9th of sept in full. 62 22-Sep East side Mainers, returned 4 defective jerseys, purchased on the 21st. 63 23-Sep East side mainers, settled their account by paying for the reainder of the purchase on 21st in full. 64 24-Sep sold another 5 jerseys for cash (selling price $125 each) 65 29-Sep stock account revealed, that there are only 32 jerseys were in stock. Adjust inventory if needed. 66 67 NOTE: the inventory charts only go to the 24th 68 a) complete the following table to track cost of goods sold during the month. (using FIFO method) 69 Purchases Sales Balance 70 Date Quantity| Unit cost Value Quantity | Unit cost Value Quantity | Unit cost Value 71 Opening 40 125 $ 5,000 72 1-Sep 20 $ 125 $ 2,500 S 125 S 2,500 73 2-Sep 65 $ 30 74 75 9-Sep 76 Sheet1 Sheet2 Sheet Edit Type here to search