Using the information given below, prepare general journal entries to record the March 16 sale assuming a cash sale and the FIFO method is used. 
Definitions:
Positive Psychology
A branch of psychology focusing on the study and promotion of positive aspects of human life, such as happiness, well-being, and personal strengths.
Fixing Humans
An informal expression referring to attempts to modify, treat, or improve human mental, emotional, or physical conditions through various means.
Lower-Level Needs
Basic physiological or safety requirements that individuals need to satisfy before pursuing higher-level psychological or self-fulfillment needs.
Social-Cognitive Concepts
Ideas and theories within social psychology that explore how individuals understand and think about the social world and how cognition influences behavior in social contexts.
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