Pls only solve the send section as I already solved the first.

At the beginning of the year, Pina Ltd$.$ had $910$ units with a cost of $$6$ per unit in its beginning inventory. The following inventory

transactions occurred during the month of January:

Jan. $3$ Sold $670$ units on account for $$15$ each.

$9$ Purchased $1,000$ units on account for $$7$ per unit.

$15$ Sold $800$ units for cash at $$14$ each.

Prepare journal entries for these January transactions assuming that Pina Ltd$.$ uses FIFO under a perpetual inventory system. $($List

all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.

Record journal entries in the order presented in the problem. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for

the amounts.$)$

$($To record sale$)$

$($To record cost of goods sold$)$

$($To record sale$)$

$($To record cost of goods sold$)$

eTextbook and Media

List of Accounts

Prepare journal entries for these January transactions assuming that Pina Ltd$.$ uses FIFO under a periodic inventory system. Also,

record the adjusting entry at the end of the month to update the Inventory and Cost of Goods Sold accounts. $($List all debit entries

before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is

required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Debit

Credit

Credit