A1 Accessiteility tab summary: The finandial information for Ducard Compamy is presented in rows \begin{tabular}{|c|c|c|c|c|c|c|} \hline A & A & B & C & D & E & F \\ \hline7 & & & & & & \\ \hline 28 & \multicolumn{6}{|c|}{ 2. Use the lower of Cost or Net Realizable Value (NRV) to determine the value of inventory. } \\ \hline 29 & \multicolumn{4}{|c|}{ Hint: Use the IF() function for the Lower of Cost or NRV. } & & \\ \hline 30 & & & & & & \\ \hline 31 & Item & Quantity & \begin{tabular}{c} Lower of Cost or \\ NRV \end{tabular} & Updated Total & & \\ \hline 32 & Shoes & & & & & \\ \hline 33 & Sunglasses & & V & & & \\ \hline 34 & Umbrellas & & & & & \\ \hline 35 & T-Shirts & & r & & & \\ \hline 36 & Hats & & r & & & \\ \hline 37 & Sandals & & r & & & \\ \hline 38 & Boots & & r & & & \\ \hline 39 & Keychains & & r & r & & \\ \hline 40 & & & Updated Total & & & \\ \hline \multicolumn{2}{|l|}{41} & & & & & \\ \hline 42 & \multicolumn{3}{|c|}{ 3. Create a journal entry to mark down the inventory. } & & & \\ \hline 43 & & & & & & \\ \hline 44 & Date & Account & Debit & Credit & & \\ \hline 45 & 30-Apr & & & & & \\ \hline 46 & & & r & 7 & & \\ \hline 47 & & & & & & \\ \hline 48 & & & & & & \\ \hline \end{tabular}