35. (4 points) As of 12-31-15, Zena Company has four different inventory items on hand. Data on the four items follows: Item Quantity on hand Unit cost Expected selling price Estimated disposal costs C3Z22P3 550 $30.75 $40 $3 PQ27845 75 $ 9.50 $10 $2 ZT15577 253 $17.00 $29 $0 SF98888 87 $43.00 $50 $9 Using the lower-of-cost-or-net realizable value approach applied on an individual-item basis, determine if Zena needs to make an entry to write her inventory down. If so, prepare the entry Zena should make