Access the FASB's Codification Research System at the FASB website (www.fasb.org). Determine the specific citation for each of the following items:
1. The income statement presentation of losses from the write-down of inventory.
2. The determination of market value for applying LCM to inventory.
3. The accounting treatment required for a correction of an inventory error in previously issued financial statements.
4. The use of the retail method to value inventory.