Fixed Description Memory X Memory Z Total for Fixed Mobile Memory AB Memory CD Total for Mobile Total Prepare the required journal entry, if required, Cost $55,000 120,000 175,000 72,000 30,000 102,000 $277,000 NRV $55,000 142,000 197,000 60,000 65,000 125,000 $322,000 SUBMIT Individual X Merchandise Category Total