Evo Corporation had the following inventory working paper as at December 31, 2020: Item Quantity Unit Cost Total Cost Unit NRV Total NRV LCNRV A1 293 $ 18.00 $ 5,274.00 $ 20.00 $ 5,860.00 $ 5,274.00 B2 405 $ 11.25 $ 4,556.25 $ 9.00 $ 3,645.00 $ 3,645.00 C3 428 $ 27.00 $ 11,556.00 $ 30.00 $ 12,840.00 $ 11,556.00 D4 360 $ 24.75 $ 8,910.00 $ 27.00 $ 9,720.00$ 8,910.00 $ 30,296.25 $ 32,065.00 $ 29,385.00 Assume that Evo uses a perpetual inventory system and that none of the inventor items can be grouped together for accounting purposes. Required: Using the information above, what would be the appropriate balance sheet presentation (in good form)Nnder both the direct and indirect methods. (4 marks)