please i nee help with this one, the information needed is below

Based on your answer to part (c), determine whether the company should record a journal entry at the end of April and, if so, prepare the entry. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 1.25. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Cost of Goods Sold 2550 Inventory $4,027.30 Your answer is correct. On April 30, Pina learns that the product has a net realizable value of $51 per unit. Determine the amount that ending inventory will be valued at on the April statement of financial position. Ending Inventory Valued at 2550 eTextbook and Media List of Accounts Pina Inc. has provided you with the following information. This company purchases its inventory from a supplier for cash and has only cash sales. Pina uses the average cost formula in a perpetual inventory system. Increased competition has recently reduced the price of the product. Unit Unit Date Explanation Units Cost Price Apr. 1 Beginning inventory 50 $80 6 Purchases 110 91 8 Sales (130) $117 15 Purchases 120 71 20 Sales (120) 96 27 Purchases 20 58