It is December 31, 2017, end f year, and the controller f Santana Corporation is applying the lower-of-cost-or-net-realizable-value (LCNRV) rule to inventories. Before any year-end adjustments, Santana has these data: Cost of goods sold.. 375.000 Historical cost of ending inventory, as determined by a physical count.... 67,000 .. Santana determines that the net realizable value of ending inventory item appears. $44,000. Show what Santana should report for ending inventory and for cost of goods sold. Identify the financial statement where each at $ Inventory will be reported on the