6. MNO Company is preparing the annual financial statements dated December 31,2022 . Information about inventory stocked for regular sale follows: a) Compute the valuation for the December 31,2022 , inventory using the lower-of-cost-or-net realizable value basis and make necessary adjusting iournal entries. b) Sold 15 units of A for 20 in cash, 3 units of B for 30 and 10 units of C for 75 each in cash and written-off 5 units of D. Make necessary iournal entries. 9. The company discounted its notes receivables for $8,000 and collected $6,500. This note is not paid on maturity: The note was renounced for 60%. The company protested the rest of the note, nottery fee $3