In November 2016, the Brunswick Company signed two purchase commitments. The first commitment requires Brunswick to purchase 22,000 units of inventory at $19 per unit by December 15, 2016. The second commitment requires the company to purchase 32,000 units of inventory at $20 per unit by March 15, 2017. Brunswick's fiscal year-end is December 31. The company uses a periodic inventory system. Both contracts were exercised on their expiration date. Required: 1. Prepare the journal entry to record the December 15 purchase for cash assuming the following alternative unit market prices on that date: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. $19.50 b. $18.50 View transaction list Journal entry worksheet Record the purchase for cash of 22,000 units when the market price is $19.50 per unit. Note: Enter debits before credits. Event General Journal DebitCredit id Record entry Clear entry View general journal