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Maya Company's ending inventory includes the following items:
Per Unit
Product Units Cost Market
Helmets 19 $45 $49
Bats 12 73 67
Shoes 33 90 86
Uniforms 37 31 31
Question a) Compute the valuation for the December 31, 2014, inventory using the lower-of-cost-or-market value basis and make necessary adjusting journal entries.
Question b) Sold 5 units of bats for $70 in cash and 10 units of shoes for $85 each in cash. Make necessary journal entries.
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