H.T. Tan Company is preparing the annual financial statements dated December 31 of the current year. Ending Inventory Information about the five major Items stocked for regular sale follows: ENDING INVENTORY, CURRENT YEAR 11.33 points Unit Cost When Net Realizable Skipped Quantity Acquired Item on Hand (FIFO) Value (Market) at Year-End A 68 $ 19 $ 22 B 98 47 37 C 28 59 55 D eBook E 88 368 37 32 12 17 Print Required: Compute the valuation that should be used for the current year ending Inventory using lower of cost or net realizable value applied on an Item-by-Item basis. Item Quantity Total Cost Realizable Total Net Value Lower of Cost or NRV A 68 B 98 C 28 D 88 E 368 Total S 0 S 0 S 0