5. A company has the following inventory details as closing balance for the fiscal year: Part F: 50 units with a book cost of $5 and replacement cost of $5.35 Part H: 75 umits with a book cost of $6 and replacement cost of $5.90 Part K: 160 units with a book cost of $3 and replacement cost of $2.75 Part P. 38 units with a book cost of $11 and a replacement cost of $10.65 Required: Using the lower of cost or market (LCM) method, applied in total, prepare the journal entry to update the total value of this company's ending inventory