16 marks, 6 minutes) Garden Plus has the following individual inventory items at cost and net realizable value. Part Units NRV per unit 25 $10.00 $9.00 Unit cost C 35 D 20 $6.00 E 20 $8.50 $750 15 $220 $10.00 $4.60 Determine the lower of cost and net realizable value of the ending inventory for Parts Plus. Show all your work 21 Prepare the journal entry required it any, to record the adjustments from cost to net realizadevalue. Wo explanation is required $4.00