please solve part 2&3

At the beginning of October, Bowser Co.'s inventory consists of 55 units with a cost per unit of $45. The following transactions occur during the month of October October 4 Purchase 125 units of inventory on account from Waluigi. Co. for $50 per unit, terins 2/10, n/30. October 5 Pay cash for freight charges related to the october 4 purchase, $778. October 9. Return 15 defective units from the Oetober 4 purchase and receive credit. Detober 12 Pay Waluigi Co. in full. October 15 Sell 155 units of inventory to custosers on account, $12,400. filint: The cost of units sotd fron the October 4 purchase includes $50 unit cost plus $7 per unit for. freight less 51 per unit for the purchase discount, or $56 per unit. 1 October 19 Receive futl paynent from customers retated to the sate on october 15. October 20 Purchase 95 units of inventory fron waluigi Co. for 565 per unit, terns 3/10, n/30. October 22 Sell 95 units of inventory to custoners for cash, 57,600 . (Note: For calculating the cost of inventory sotd, ignore the possible purchase discount on october 20.) Suppose by the end of October that the remaining inventory is estimated to have a net realizable value per unit of $35. Record any necessary adjustment for lower of cost and net realizable value. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the adjustment of inventory to net realizable value. At the beginning of October, Bowser Co.'s inventory consists of 55 units with a cost per unit of $45. The following transactions occur during the month of October October 4 Purchase 125 units of inventory on account fron Waluigi Co. for $56 per unit, terns 2/10, n/3e. October 5 Pay cash for freight charges related to the october 4 purchase, $77e. october 9 Return 15 defective units from the October 4 purchase and receive credit. 0ctober 12 Pay Waluigi Co. In full. October 15 Sell 155 units of inventory to custosers on account, $12,400. [Hint: The cost of units sotd fron the October 4 purchase includes $50 unit cost plus $7 per unit for freight less $1 per unit for the purchase discount, or 556 per unit. I October 19 Receive full payment from custoners related to the sale on october 15. October 20 Purchase 95 units of inventory from waluig1 Co. for 565 per unit, teras 3/18, n/38. October 225 ell 95 units of inventory to customers for cash, $7,600. (Note: For calculating the cost of inventory sold, ignore the possible purchase discount on october 20.) 3. Prepare the top section of the multiple-step income statement through gross profit for the month of October after the adjustment for lower of cost and net realizable value