Marigold Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2021: Coffee Bean Coffea arabica Coffea robusta Units 10,000 bags 4700 bags Unit Cost $5.60 3.40 Net Realizable Value $5.55 3.50 Calculate Marigold's inventory at the lower of cost and net realizable value. Inventory at the lower of cost and net realizable value $ List of Accounts Calculate Marigold's inventory at the lower of cost and net realizable value. Inventory at the lower of cost and net realizable value $ List of Accounts Prepare any journal entry required to record the LCNRV, assuming that Marigold uses a perpetual inventory system. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 List of Accounts