BB fans. The following are the details of the inventories for the year ended 31 December TW Berhad involves in supplying decorative celling fans which are Type AA and Type 2021. Invoice price per unit Handling charges per unit 20 milion RM 4ocuro 1,000 Cost of purchase 24 million 200 yn boox 29,09-Br amand Type AA Unit purchased during the year Unit sold during the year Type AA Units 20,000 17,000 Type BB RM 900 220 Type BB Units 15,000 11,000 The estimated selling price for Type AA and Type BB are RM1,500 and RM1,000 respectively. The administrative costs incurred during the year was RM20,000. Required: Calculate the value of inventories and prepare journal entry for the written down amount to net realizable value (NRV) as at 31 December 2021 in accordance with MFRS 102 Inventories. (7 marks)