answer please

Required 1 Required 2 Calculate the lower of cost or market for the inventory applied separately to each item. Per Unit Total LCM applied to: Item Units Cost Market Cost Market Individual Items Car audio equipment Speakers 336 S 91 99 Stereos 251 112 10 Amplifiers 317 87 96 Subwoofers 195 53 12 Security equipment Alarms 471 151 126 Locks O 282 94 85 + Cameras 203 311 323 Binocular equipment Tripods 176 71 85 Stabilizers 161 98 106 A physical inventory of Liverpool Company taken at Dece Per Unit Item Units Cost Market Car audio equipment Record LCM adjustment. Speakers 336 $ 91 $ 99 Stereos 251 112 101 Amplifiers 317 87 96 Note: Enter debits before credits. Subwoofers 195 53 42 Security equipment Date General Journal Alarms 471 151 126 Dec 31 Locks 282 94 85 Cameras 311 323 Binocular equipment Tripods 176 71 85 Stabilizers 161 98 106 Record entry Clear entry View general Required: 1. Calculate the lower of cost or market for the inventory