hello, I am looking for someone who can prepare the journal entry to record the adjustment from cost to net realizable value for the following attachments. thank you

Prepare the journal entry required, if any, to record the adjustment from cost to net realizable value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit (To write down inventory to lower net realizable value.) List of Accounts Assistance Used Accounts Payable Accounts Receivable Cash Cost of Goods Sold Freight In Merchandise Inventory No Entry Operating Expenses Purchase Returns and Allowances Purchases Sales Sales Returns and Allowances Cullumber Company uses a perpetual inventory system and the FIFO cost formula for valuing inventory. The company is now in the process of comparing the cost of its inventory with its net realizable value. The following data are available at Cullumber Company's year end, December 31: Net Realizable Value per Unit Units Unit Cost Clothing 92 $8 $7 Jewellery 75 20 26 Greeting cards 49 2 3 Stuffed toys 54 13 39 (a) Your Answer Correct Answer Your answer is correct. Determine the lower of cost and net realizable value of the ending inventory assuming Cullumber Company applies LCNRV on individual items. Lower of cost and net realizable value $ 2944 e Textbook and Media Solution List of Accounts Assistance Used