Littleton Electronics Ltd. reports the following cost and net realizable value information for its inventory at December 31: Units Unit Cost Unit NRV Cameras: Kodak 4 $175 $162 154 8 151 Minolta Light Meters: Gossen 12 136 140 Sekonic 10 112 108 Determine the lower of cost and net realizable value of the ending inventory. LCNRV Cameras: Kodak $ 648 Minolta 1208 Light Meters: Gossen 1632 Sekonic 1080 Total $ 4568 Using the accounting equation, determine the amount by which the company's assets, liabilities, and equity will change because of the adjustments recorded in parts (b) and (c) above. (If the change is decrease, enter amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). If there is no change, please enter 0. Do not leave any fields blank.) 2020 Assets $ Liabilities Equity