Determine the lower of cost and net realisable value basis of accounting for inventories.Olynda Garden Centre accumulates the following data at $30$ June:Inventory categoriesCost dataMet realisable valueNative trees$$16800$$$14280$Potting mix$1260013300$Garden statues$1960017920$Calculate the lower of cost and net realisable value for Olynda's total inventorv.