Stannard PC Plus, Inc. repairs & sells new computers. The ending balance in the inventory account on September 30, 2012 was 8 units at $230 per unit. The company uses a perpetual inventory system and has the following transactions during October 2012.
| Date | Description | Quantity | Cost Per |
| Oct 4 | Purchase | 12 | $225 |
| Oct 11 | Sold | 15 | |
| Oct 17 | Purchase | 41 | $200 |
| Oct 22 | Sold | 3 | |
| Oct 26 | Purchase | 15 | $265 |
| Oct 30 | Sold | 47 |
Create a perpetual inventory record assuming FIFO inventory costing.
| Purchases | Cost of Goods Sold | Inventory on Hand | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Dates | Quantity | Unit Cost | Total Cost | Quantity | Unit Cost | Total Cost | Quantity | Unit Cost | Total Cost |
| Oct 1 | |||||||||
| Oct 4 | |||||||||
| Oct 4 | |||||||||
| Oct 4 | |||||||||
| Oct 11 | |||||||||
| Oct 11 | |||||||||
| Oct 11 | |||||||||
| Oct 17 | |||||||||
| Oct 17 | |||||||||
| Oct 17 | |||||||||
| Oct 22 | |||||||||
| Oct 22 | |||||||||
| Oct 22 | |||||||||
| Oct 26 | |||||||||
| Oct 26 | |||||||||
| Oct 26 | |||||||||
| Oct 30 | |||||||||
| Oct 30 | |||||||||
| Oct 30 | |||||||||