Now that operations for outdoor clinics and TEAM events are runining smoothly, Suzle thinks of another area for business expanston. She notices that a few clinic participarts woar multhuse (MU) watches. Beyond the normal timekeeping features of most watches. MU watches are able to teport tempereture, altitude, and barometric pressure. MU watches are waterproof, so moisture from kayaking. rain, fishing, or even diving up to 100 foet wont damage them. Surie decides to have MU watches available for sale at the start of each clinic. The following tramsactions relate to purchases and sales of watches during the second half of 2025 . Air watches are sold for 5600 each Jidy iz Purchased of watches for $9,750 (\$150 per wateh) on sccount. 3uly at Sold 50 watches for 339,000 cash. August 12 Purchnsed 50 intches for $, 000 ( $160 per setch) cash. septenber 19 Paid for watches purchased on July 17. septenher 27 Recelve canh of $14,400 for whtches sold on aecount on August 22. October 27 Parchsised 205 istehes for. 318,375 (\$175 per watch) cash. Novenber 26 Sold 100 watches for 360,000 cash. Decenber i Purchased 118 istches for 320,350 (s1as per watch) on acceunt. December if sold 50 watches for $36,000 on account. Late in December, the next generation of multiuse (MU in watches is released, In addition to all of the features of the MU watch, the MU Il watches are equipped with a global positioning system (GPS) and have the ability to download and play songs and videos off the Internet. The demand for the oninal MU watches is greatly reduced. As of December 3t, the estimated net realizable value of MU watches is only $100 per waich. Late in December, the next generation of multiuse (MU i) watches is released. In addition to all of the features of the MU watch, the MU Internet. The depand for the original MU watches is greatly reduced. As of December 31 , the estimated net realizable value of MU watches is only $100 per watch. Choose the approprste accounts to complete the company's income statement. The unadjunted, adjusted, or post-closing balances wili appear for each account, based on your selection