A company reported the following data related to its ending inventory: Product Units Available Cost Market Baseball 100 $ 10 $ 11 Basketball 75 16 14 a. Calculate the ending lower-of-cost-or-market inventory value for each product (1 point each; 2 points total) b. Provide the appropriate journal entry/entries to record the change in value at the end of the accounting period. (2 points) a. Baseball inventory value Basketball inventory value