Revise your calculations based the new information provided below and then answer the questions that follow. Inventory Number of Units Unit Cost Unit NRV Item A 5,600 41 37 Item B 4,900 58 68 Item C 3,300 63 60 Item D 3,500 36 34 Required: 1. Based on the new information, prepare the journal entry required: 2. Change the Unit Cost for Item A to $30 and prepare the journal entry required: Complete this question by entering your answers in the tabs below. Required 1 Required 2 Change the Unit Cost for Item A to $30 and prepare the journal entry required: (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 Record the cost of goods sold