Calculate the LCNKV for the:

a$.$ Inventory by major group

b$.$ Inventory, applied separately to each product.

$\backslash$table$[[\backslash$table$[[$Inventory$],[$Items$]],$Units on Hand,Per Unit,Total cost,Total NRV$,$LCNRV applied to:$],[$Cost$,$NRV$,$Major Group,$\backslash$table$[[$b$.],[$Separately$],[$to Each$],[$Product$]]],[\backslash$table$[[$Audio equipment$],[$Wireless audio receivers$]]],[$Wireless audio receivers,$332,$$$,199,$$$,188,,,,],[$Touchscreen MP$3$ players,$247,203,223,,,,],[$Audio mixers,$313,193,177,,,,],[$Audio stands,$191,85,103,,,,],[\backslash$table$[[$Subtotal$]],,,,$$$,0,,],[,,,,,,,],[$Video equipment$],[$Televisions$,467,253,298,,,,],[5$GB video cards,$278,171,183,,,,],[$Satellite video recorders,$199,613,618,,,,],[$Subtotal$,,,,$$$,0,,],[,,,,,,,],[$Car equipment:$],[$GPS navigators,$172,171,145,,,,],[\backslash$table$[[$Double$-$DIN Car Deck with iPod$/$iPhone$],[$Control & Aux Input$]],157,213,198,,,,],[$Subtotal$,,,,0,0,,],[$Tintale$,,,,$&$,8,8,]]$ Number $(2)$ Prepare the appropriate entry, if any, for $1($a$)$ and $1($b$)$ in a Journal entry worksheet.