2 Record the entry to write inventory down to LCNRV (major group). Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Record the entry to write inventory down to LCNRV (separately to each product). Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit Saved Problem 6-12A Lower of cost and net realizable value LO4 The following information pertains to the physical inventory of Electronics Unlimited taken at December 3 Per Unit Product Units on Hand Cost NRV Audio equipment: Wireless audio receivers 342 $183 $194 Touchscreen MP3 players 257 218 198 Audio mixers 323 172 188 Audio stands 201 98 80 Video equipment: Televisions 477 293 248 5GB video cards 288 178 166 Satellite video recorders 209 613 642 Car equipment: GPS navigators 182 140 166 Double-DIN Car Deck with iPod/iPhone Control 167 193 208 and Aux Input +