The following information has been extracted from the records of Pellegrini P/L about one of its popular products. Pellegrini uses the perpetual inventory system. Its annual reporting date is 30 June. Ignore GST. No. of units Unit costale 2018 de Feb. 1 1 2004 $9.204 de 9.25 18 800 March 5 1 000 March 17e Beginning balance Purchases Sales @ $12.50 per unite Purchases Purchases returnse Sales @ $12.10 per unite Purchasese 1 300 9.284 200- 9.28 de April 42 May 24 June 302 1 2004 2 8004 9.324 Required: Using a perpetual system and the moving average method, (round average unit costs to the nearest cent, and total cost amounts to the nearest dollar). Record the inventory transactions on the stock card provided. Calculate the cost of the year-end inventory and the cost of sales. e Sales Balance Date- Particulars Units Purchases Unit Total coste coste Units Units Unit Unit coste Total coste Total coste coste e 3 e de t 6 de e e 12 de tt ti 2 t