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Practical Question: Inventory and Sales (20 marks) Chelsea Dry Goods uses periodic inventory system. Chelsea's completed the following inventory transactions during April, its first month of operation: Date Qty Transaction Cost per unit April 1 10 Purchased T-shirts $50 7 6 Sold T-Shirts 13 13 Purchased T-shirts $55 15 3 Sold T-Shirts 18 25 Purchase T-Shirts $45 22 10 Purchase T-Shirts $55 30 15 Sold T-shirts There was no beginning inventory. Chelsea Dry Goods uses FIFO to estimate inventory and uses the perpetual inventory method. a. Calculate the ending value of inventory on hand b. Assuming the April 15 sales was at a selling price of $75 per unit on credit. Prepare the entries to record the sale on account and cost of goods sold on that date