10. Maya Company's ending inventory includes the following items: Per Unit Product Units Cost Market 19 $49 $45 73 Helmets Bats Shoes Uniforms 12 33 67 86 90 37 31 31 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