Floyd Corporation has the following four items in its ending inventory Net Realizable Value (NRV) Item Cost Jokers $ 2.000 $2,100 Penguins 5,000 4,950 Riddlers 4,400 4,625 Scarecrows 3.200 3,830 (a) (1) Determine the amount of write-down. If any, using an item-by-item LCNRV evaluation of no write down, enter for the amounts) Item Write-down Jokers 5 2120 Penguins 5300 Riddlers 4664 Scarecrows 3392 (2) Determine a total category LCNRV write-down, if any. (If no write down, enter for the amount) Total category LCNRV 15476