Stannard PC Plus, Inc. repairs & sells new computers. The ending balance in the inventory account on September 30, 2012 was 6 units at $265 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 | 8 | $210 |
| Oct 11 | Sold | 9 | |
| Oct 17 | Purchase | 45 | $225 |
| Oct 22 | Sold | 2 | |
| Oct 26 | Purchase | 18 | $230 |
| Oct 30 | Sold | 51 |
Create a perpetual inventory record assuming LIFO inventory costing.
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