For the current year, Platoon Games has the following inventory transactions related to its traditional board games. Platoon Games uses a periodic inventory system. Problem 6-5A (Algo) Part 3 3ecause of the increasing popularity of electronic video games, Platoon Games continues to see a decline in the demand for board games. Sales prices have decreased by over 50% during the year. At the end of the year. Platoon estimates the net realizable value the 78 units of unsold inventory to be $320. 3-a. Determine the amount of ending inventory to report using lower of cost and net realizable valutis under FIFO. 3-b. Record any necessary adjusting entry under FIFO. a. Determine the amount of ending inventory to report using lower of cost anu i-b. Record any necessary adjusting entry under FIFO. Complete this question by entering your answers in the tabs below. Because of the increasing popularity of electronic video games, Platoon Games continues to see a decline in the demand for board games. Sales prices have decreased by over 50% during the year. At the end of the year, Platoon estimates the net realizable value of the 78 units of unsold inventory to be $320. Determine the amount of ending inventory to report using lower of cost and net realizable value under FIFO. Journal entry worksheet Record any necessary adjusting entry. Note: Enter debits beforeteredits