Calculate the lower-of-cost-or-market using the individual-item approach. (Round answers to 2 decimal places, eg. 52.75.) Lower-of-Cost-or-Market (Per unit basis) X490 $ X512 $ X682 $ X195 $ X846 $ Show the journal entries Windsor, Inc. will need to make in order to write down the ending inventory from cost to market. Assume this is Windsor's first year of operations. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to decimal places, eg. 5,275) Account Titles and Explanation Debit Credit Cost of Goods sold Method: Loss method