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 $7,100$ $$74\mathrm{.}00$ $$525,400$

$10$ Purchase $21,30084\mathrm{.}001,789,200$

$28$ Sale $10,650148\mathrm{.}001,576,200$

$30$ Sale $3,550148\mathrm{.}00525,400$

Feb. $5$ Sale $1,420148\mathrm{.}00210,160$

$10$ Purchase $51,12086\mathrm{.}504,421,880$

$16$ Sale $25,560158\mathrm{.}004,038,480$

$28$ Sale $24,140158\mathrm{.}003,814,120$

Mar. $5$ Purchase $42,60088\mathrm{.}503,770,100$

$14$ Sale $28,400158\mathrm{.}004,487,200$

$25$ Purchase $7,10089\mathrm{.}00631,900$

$30$ Sale $24,850158\mathrm{.}003,926,300$

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.