available regarding the inventory on hand at year end, December 31: entory. Types: Units Unit Cost Unit Net Realizable Value Marilyn 12 $152 $147 Farrah 12 203 210 Jane 8 65 83 J-Lo 6 191 197 Cpt. Kirk 12 167 109 (a) Your answer has been saved. See score details after the due date. Lower of cost and net realizable value 7,174 lowing Attempts: 1 of 1 used Prepare the journal entry required, if any, to record the adjustment at year end. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.) Date Account Titles Debit Credit Dec. 31