I have attempted both and don't know what im doing wrong. I've tried multiple attempts for both problems. Thanks for your help.

Merchandise Mavens Corporation sells goods throughout North America. One of its product lines has recently reported the following information to you at head office. Based on this information, you have become concerned that the company is experiencing difficulties selling the product. 2018 2017 2016 $395,000 $378,000 $354,000 Cost of Goods Sold Gross Sales Revenue Inventory Sales Returns and Allowances 440,000 440,000 440,000 40,000 4,000 62,400 20,000 29,500 6,000 Required Analyze the financial information to identify three observations that lead to concerns that the inventory will need to be written down to comply with the LCM/NRV rule