On November 1, 20X8, your company signs a $10,000 purchase commitment for goods to be delivered on February 15, 20X9. At year-end 20X8, the estimated value of the goods on order is $7,500. a. What is the journal entry to record to record the impact of the change in market value at year-end 20X8? b. On February 15, 20X9, the market value of the goods is $8,000. What is the journal entry to record the impact of the change in market value at year-end 20X9?