36. (2 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 C3222P3 500 $31 $50 S3 PQ27845 100 $16 S2 ZT15577 250 SI7 $29 SO SF98888 75 $43 $75 $15 $5 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