Modern Décor Furniture Began June with Merchandise Inventory of 45

Modern Décor Furniture began June with merchandise inventory of 45 sofas that cost a total of $31,500.During the month,Modern Décor purchased and sold merchandise on account as follows:
$\begin{array}{|r|l|c|}\hline \text { June } 7& \text { Purchase } & 25 \text { sofas @ } \$ 750 \text { each } \\\hline 14&\text { Sale } & 30 \text { sofas @ 1,150 each } \\\hline18& \text { Purchase } & 50 \text { sofas @ } \$ 775 \text { each } \\\hline27& \text { Sale } & 35 \text { sofas } @ 1,200 \text { each } \\\hline\end{array}$
Prepare a perpetual inventory record,using the FIFO inventory costing method,and determine the company's cost of goods sold,ending merchandise inventory,and gross profit.