Requirement $2.$ Prepare a perpetual inventory record, using the LIFO inventory costing method, and determine the company's cost of goods sold, ending merchandise inventory, and gross profit. inventory layers first.$)$

$\backslash$table$[[$Date$,$Purchases,Cost of Goods Sold,Inventory on Hand$],[$Quantity$,\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Total$],[$Cost$]],$Quantity,$\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Total$],[$Cost$]],$Quantity,$\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Total$],[$Cost$]]],[$Jul$.1,,,,,,,65,59,3835],[5,145,80,11600,,,,65,59,3835],[,,,,,,,145,80,1160],[13,,,,,,,,,],[18,170,90,15300,,,,,,],[26,,,,,,,,,],[$Totals$,315,,26900,,,,,,\frac{?}{\text{b}\text{a}\text{r}}()$