10. Maya Company's ending inventory includes the following items: Per Unit Product Units Cost Market Helmets 19 $45 $49 Bats Shoes Uniforms 233 12 73 67 90 86 37 31 31 9) 73 3z 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. b) Sold 5 units of bats for $70 in cash and 10 units of shoes for $85 each in cash. Make necessary journal entries. Inventory valar