The units have a selling price of $25.00 per unit. a) Calculate the cost of goods available for sale, the number of units available for sale, and the units remaining in ending inventory. b) Please fill in the table by calculating the dollar value of cost of goods sold and ending inventory as well as the gross profit earned by Segura Corporation. c) Prepare journal entries to record (a) the purchase on May 5 and (b) the sale on December 23. Enter the transaction letter as the description when preparing a journal entry. When a transaction requires two separate journal entries, use the same letter for both descriptions. Dates must be entered in the format dd/mmm (ie. 15/Jan).) This schedule is provided for calculation purposes only and is not marked