Brief Exercise 9-2 Windsor Corporation has the following four items in its ending inventory. Net Realizable Item Cost Value (NRV) Jokers $2,400 $2,520 Penguins 6,000 5,940 Riddlers 5,280 5,550 Scarecrows 3,840 4,596 Determine the following the LCNRV for each item. Item Jokers $ Penguins Riddlers Scarecrows LCNRV (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.) Item Write-down Jokers $ Penguins Riddlers Scarecrows (2) Determine a total category LCNRV evaluation. (If no write-down, enter 0 for the amount.) Total category LCNRV $ Click if you would like to Show Work for this question: Open Show Work