Please help I need a journal entry for #31 this is all the information i have and PLEASE USE FIFO TO CALCULATE THIS and if someone could explain how to reach this answer too that would be great thanks.

31.

A physical inventory showed that only $380.00 worth of general office supplies remained on hand as of June 30. This did not include any of the Super RoutePro. There were 5 units of Super RoutePro on hand. We use FIFO to determine the valuation of the supplies.

The following transactions are used to compute this entry:

07.

June 8: Purchased office supplies for $1,800.00 from Staples on account. The invoice number was 61298. Included in the purchase was 10 units of Super RoutePro at a cost of $20.00 each.

20.

June 23: Purchased office supplies for $900.00 from Staples on account. The invoice number was 65498. Included in the purchase was 10 units of Super RoutePro at a cost of $30.00 each.