A retsil compony has inventory that cost $30 per unit. The retal price has hatoricelly been $40, however, due to o decrpese in demand, the price has dropped and now the expected selling price is $32 per unit The retsier poyn $5 in direct costs to sel each product. At the end of the yesc, the compory has 4,000 units in ending imventory Required: Arepate the joumal entry ot year end of no entry is required for a transactbonievent, select "No journal entry required" in the finst account fiela! Journal entry worksheet Prepars the journal entry at vedr tha