# Ending Inventory

Option #1: Inventory Entries Practice Exercises Below is a record of the purchases and sales of inventory throughout the first four months: Units Cost/Price Per Unit 1/1/x7 Beginning Balance 100 \$3.50 1/31/x7 Purchase 125 \$4.00 2/15/x7 Purchase 250 \$4.50 2/25/x7 Sale 150 \$7.75 3/10/x7 Purchase 300 \$5.00 3/31/x7 Purchase 75 \$5.50 4/10/x7 Sale 225 \$8.25 4/15/x7 Purchase 100 \$6.00 4/30/x7 Sale 350 \$8.50 Requirements: How many units were available for sale throughout the year? What was the total value of all goods available for sale throughout the year? How many physical units were sold? How many physical units are in ending inventory? What is the total sales value for all three sales? Units Price Per Unit Total 2/25/x7 Sale       4/10/x7 Sale       4/30/x7 Sale       Total       Each assignment must include a title page and reference page. Review the grading rubric to understand how you will be graded on this assignment. Review Module 4 Part 3 Lecture for examples related to your Critical Thinking assignment for this week. Reach out to your instructor if you have questions about the assignment.

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