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Part X (6 Marks) Electronics has products in its ending merchandise inventory as of December 31, 2021 as listed in the table below. REQUIRED: 1. Calculate the lower of cost and net realizable value (LCNRV) applied separately to each product. Complete the table below. Total Cost Total NRV Product Quantity Cost/unit NRV/unit LCNRV Keyboards 79 $91 $95 $7,189 $7,505 External drives 77 56 53 $4,312 $4,081 Screens 35 104 91 $3,640 $3,185 Total $15,141 $14,771 2. Prepare the appropriate adjusting entry, if required, based on your calculation in part 1. GENERAL JOURNAL DEBIT CREDIT DATE ACCOUNT TITLES AND EXPLANATION Complete on the Excel DATA Sheet