Brief Exercise 9-2 Riverbed Corporation has the following four items in its ending inventory Net Realizable Item Cost Value (NRV) $2,982 Jokers $2,840 Penguins 7,100 7,029 Riddlers 6,248 6,568 Scarecrows 4,544 5,439 Determine the following the LCNRV for each item Item LCNRV Jokers Penguins Riddlers Scarecrows A (1) Determine the amount of write-down, if any, using an item-by-item LCNRV evaluation. (If no write-down, enter 0 for the amounts.) Write-down Item Jokers Penguins Riddlers Scarecrows (2) Determine a total category LCNRV evaluation. (If no write-down, enter 0 for the amount.) Total category LCNRV $