Dust 19 Run Co seits athletic shoes. The following Inventory at December 31, 2021 tyor zable value (NRV normation for doua item Units Unit co i NRV Nike 25 $100 5200 590 10 $140 Saucony Under Armour 20 $120 5225 Required: 1. Calculate the December 31, 2021 inventory balance using the lower of cost and net realizable value for each item. [3 marks] 2 List three internal control procedures which Run Co. can use to protect its inventory? 13 marks)