Weighted average cost method with perpetual inventory

The beginning inventory at Midnight Supplies and data on purchases and sales for a three$-$month period ending March $31$ are as follows:

Date Transaction Number

of Units Per Unit Total

Jan. $1$ Inventory $7,900$ $$77\mathrm{.}00$ $$608,300$

$10$ Purchase $23,70087\mathrm{.}002,061,900$

$28$ Sale $11,850154\mathrm{.}001,824,900$

$30$ Sale $3,950154\mathrm{.}00608,300$

Feb. $5$ Sale $1,580154\mathrm{.}00243,320$

$10$ Purchase $56,88089\mathrm{.}505,090,760$

$16$ Sale $28,440164\mathrm{.}004,664,160$

$28$ Sale $26,860164\mathrm{.}004,405,040$

Mar. $5$ Purchase $47,40091\mathrm{.}504,337,100$

$14$ Sale $31,600164\mathrm{.}005,182,400$

$25$ Purchase $7,90092\mathrm{.}00726,800$

$30$ Sale $27,650164\mathrm{.}004,534,600$

Required:

$1.$ Record the inventory, purchases, and cost of goods sold data in a perpetual inventory record similar to the one illustrated in Exhibit $5,$ using the weighted average cost method. Round unit cost to two decimal places, if necessary. Round all total cost amounts to the nearest dollar.