At the End of Last Year, Baron's Bazaar Had Merchandise

At the end of last year, Baron's Bazaar had merchandise costing $381,000 in inventory. During January of the current year, the company purchased merchandise costing $133,500, and sold merchandise that it had purchased at a total cost of $109,300.
a) Assume that Baron's Bazaar uses a perpetual inventory system.
(1) The total amount debited to the Inventory account during January was: $________________
(2) The balance in the Inventory account at January 31 was: $________________
(3) The amount of costs transferred from the Inventory account to the Cost of Goods Sold account during January was: $________________
b) Assume that Baron's Bazaar uses a periodic inventory system and takes a physical inventory only at year-end (December 31). (Note: $0 may be an appropriate answer to one or more of the following questions.)
(1) The total amount debited to the Inventory account during January was: $________________
(2) The balance in the Inventory account at January 31 was: $________________
(3) The amount of costs transferred from the Inventory account to the Cost of Goods Sold account during January was: $________________