Ayayai Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31,2021 : (a) Calculate Ayayai's inventory at the lower of cost and net realizable value. Inventory at the lower of cost and net realizable value Prepare any journal entry required to record the LCNRV, assuming that Ayayai uses a perpetual inventory system. (List all debit entries before credit entries. 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 0 for the amounts.)