Cullumber Wig Shoppe carries a number of wigs that are made specifically for people who require them while undergoing medical treatment. They use a perpetual inventory system and the FIFO cost formula for valuing inventory. The following information is available regarding the inventory on hand at year end, December 31: Types: Units Unit Cost Unit Net Realizable Value Marilyn 15 $134 $131 Farrah 13 209 218 Jane 10 51 75 J-Lo 6 192 211 Cpt. Kirk 11 159 106 (a) (b) Your answer is incorrect Prepare the journal entry required, if any, to record the adjustment at year end. (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 O for the