F2) SuperStoreEx Inc, which has a perpetual inventory system, frozen vegetables cost at year-end November 30th was $73,400. The Controller, John Digger, has calculated the Net Realizable Value of this inventory to be 67,895. Part I) Required: Record the necessary Journal Entry using the inventory allowance method. (2 Marks) Part iI) Required: Prepare the necessary Journal Entry using the direct method. (1 Mark)