I have 1 set of upper and lower J&M cords for a Honda - working and in excellent condition.
$45 + shipping CONUS ($6 USPS)
Upper is AAL. From J&M site - same as part# HC-ZAL supersedes the previous part#'s HC-AAL and HC-AA as they are all interchangeable.
Lower is part #ZB. J&M Z-Style Required Lower Helmet Headset Hook-Up Cords for Elite Style Headsets