Arganon Ltd. had the following ending inventory balances for each of the past six years: $ 20x3 20x4 20x5 20X6 20x7 20x8 Cost 0 21,000 24,000 22,500 29,000 31,000 Net Realizable Value 0 23,000 17,500 21,500 20,500 32,000 Required: For each year, 20X4 through 20X8, determine the holding loss (gain) under lower-of-cost-or-NRV valuation. (Loss amounts should be indicated by minus sign. Leaving no cells blank, be certain to enter "zero" wherever required) Year-end Allowance to reduce inventory to NRV- Opening Balance Allowance to reduce inventory to NRV-Amount Required Holding Loss (Gain) 20X4 20X5 20X6 20X7 20X8