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 7,500 $75.00 $562,500
10 Purchase 22,500 85 1,912,500
28 Sale 11,250 150 1,687,500
30 Sale 3,750 150 562,500
Feb. 5 Sale 1,500 150 225,000
10 Purchase 54,000 87.5 4,725,000
16 Sale 27,000 160 4,320,000
28 Sale 25,500 160 4,080,000
Mar. 5 Purchase 45,000 89.5 4,027,500
14 Sale 30,000 160 4,800,000
25 Purchase 7,500 90 675,000
30 Sale 26,250 160 4,200,000

Required:
Record the inventory, purchases, and cost of goods sold data in a perpetual inventory record
.