Beginning Inventory,purchases,and Sales Data for Hammers Are as Follows Assuming the Business Maintains a Perpetual Inventory System,complete the Inventory

Beginning inventory,purchases,and sales data for hammers are as follows:
$\begin{array}{|c|c|l|c|c|r|}\hline & \text { Mar. } 3 & \text { Inventory } & 12 \text { units } & @ & \$ 15 \\\hline & 11 & \text { Purchase } & 13 \text { units } & @ & \$ 17 \\\hline & 14 & \text { Sale } & 18 \text { units } & & \\\hline & 21 & \text { Purchase } & 9 \text { units } & @ & \$ 20 \\\hline & 25 & \text { Sale } & 10 \text { units } & &\\\hline\end{array}$
Assuming the business maintains a perpetual inventory system,complete the inventory cards and calculate the cost of merchandise sold and ending inventory under the following assumptions:
a First-in,first-out


$\begin{array}{l}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Cost of Merchandise }\\\text { Purchases } \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad \text { Sold }\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Inventory }\\\begin{array}{|r|l|l|l|l|l|l|l|l|l|}\hline & & \text { Unit } & \text { Total } & & \text { Unit } \\\text { Date } & \text { Qty. } & \text { Cost } & \text { Cost } & \text { Qty. } & \text { Cost } & \text { Cost } & \text { Qty. } & \begin{array}{c}\text { Unit } \\\text { Cost }\end{array} & \begin{array}{c}\text { Total } \\\text { Cost }\end{array} \\\hline \text { Mar. 3 } & & & & & & & & & \\\hline 11 & & & & & & & & & \\\hline 14 & & & & & & & & & \\\hline 21 & & & & & & & & & \\\hline 25 & & & & & & & & & \\\hline\end{array}\end{array}$
b Last-in,first-out

$\begin{array}{l}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Cost of Merchandise }\\\text { Purchases } \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad \text { Sold }\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Inventory }\\\begin{array}{|r|l|l|l|l|l|l|l|l|l|}\hline & & \text { Unit } & \text { Total } & & \text { Unit } \\\text { Date } & \text { Qty. } & \text { Cost } & \text { Cost } & \text { Qty. } & \text { Cost } & \text { Cost } & \text { Qty. } & \begin{array}{c}\text { Unit } \\\text { Cost }\end{array} & \begin{array}{c}\text { Total } \\\text { Cost }\end{array} \\\hline \text { Mar. 3 } & & & & & & & & & \\\hline 11 & & & & & & & & & \\\hline 14 & & & & & & & & & \\\hline 21 & & & & & & & & & \\\hline 25 & & & & & & & & & \\\hline\end{array}\end{array}$