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Beginning inventory, purchases, and sales data for tennis rackets are as follows:

Date	Line Item Description	Units and Cost
April 3	Inventory	21 units @ $17
11	Purchase	17 units @ $16
14	Sale	26 units
21	Purchase	13 units @ $20
25	Sale	15 units

Complete the inventory record assuming the business maintains a perpetual inventory system, and determine the cost of goods sold and ending inventory using FIFO.

\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline Date & \begin{tabular}{c} Purchases \\ Qty \end{tabular} & \begin{tabular}{c} Purchases \\ Unit Cost \end{tabular} & \begin{tabular}{l} Purchases \\ Total Cost \end{tabular} & \begin{tabular}{c} Cost of \\ Goods Sold \\ Qty \end{tabular} & \begin{tabular}{c} Cost of \\ Goods Sold \\ Unit Cost \end{tabular} & \begin{tabular}{c} Cost of \\ Goods Sold \\ Total Cost \end{tabular} & \begin{tabular}{c} Inventory \\ Qty \end{tabular} & \begin{tabular}{c} Inventory \\ Unit Cost \end{tabular} & \begin{tabular}{l} Inventory \\ Total Cost \end{tabular} \\ \hline April 3 & & & & & & & & 4 & $ \\ \hline 11 & & $ & $ & & & & & $ & $ \\ \hline 14 & & & & & $ & $ & & $ & $ \\ \hline 21 & & $ & $ & & & & & $ & $ \\ \hline 25 & & & & & $ & $ & & $ & $ \\ \hline Balances & & & & & & $ & & & $ \\ \hline \end{tabular}