What are the calculations for (a), (b), and (c)?

Calculations: Unit cost of inventory purchased = Total cost / Total number of units (2) Jan. 7 purchase (6) Jan. 22 purchase Units adjustment for inventory shrinkage: per physical count per inventory records adjustment needed Jan. 2 7 18 19 20 Completed a consulting engagement and received cash of $5,700. Prepaid three months office rent, $2,400. Purchased 50 units software inventory on account, $1,050, plus freight in, $50. Sold 40 software units on account, $2,625. Consulted with a client for a fee of $2,500 on account. Paid employee salaries, $1,885, which includes accrued salaries from December. Paid on account, $1,100. Purchased 185 units software inventory on account, $4,810. Paid utilities, $375. Sold 135 units software for cash, $5,265. Recorded the following adjusting entries: a. Accrued salaries expense, $775 21 22 24 28 b. Depreciation on Equipment, $60; Depreciation on Furniture, $50 c. Expiration of prepaid rent, $800 d. Physical count of software inventory, 50 units