i did some of the problem

Exercise 5-10A Lower-of-cost-or-market rule: perpetual system LO 5-2 20 points Unit The following information pertains to Hagen Metal Work's ending inventory for the current year: Unit Quantity Cost Market value 90 $24 $16 75 22 20 40 25 28 22 15 17 Iten D lo M Required a. Determine the value of the ending inventory using the lower-of-cost-or-market rule applied to (1) each individual inventory item and (2) the inventory in aggregate Pret Ending inventory 5 4,270 Berences individual tem method Aggregate method Check my 3 b. Prepare any necessary Journal entries, assuming the decline in value is immaterial, using the (1) individual method and (2) aggregate method. Hagen Metal Works uses the perpetual inventory system, (if no entry is required for a transaction/event, select "No Journal entry required in the first account field.) 20 View transactions Journal entry worksheet no Record entry for cost of goods sold using aggregate method PIE Evam 2 General Journal Cost of good Dett Cret Recorder Claw entry View general Journal