On December $31,$ the following items were delivered:

The invoice for the food delivery on December $31$ included an additional delivery charge of $$0\mathrm{.}10$ per item, totalling $$32\mathrm{.}90.$

On December $31,$ an ice storm resulted in a loss of electricity to the hotel building. As a result, $19$ chicken and $12$ beef

dinners thawed and were unusable.

The hotel also maintains an inventory of white terry cloth bathrobes and towels that are available for sale to its clients. At

December $31,$ the following information is available:

$*$The extra$-$large towels are no longer popular and management has decided to discontinue them. It offers the hotel staff a

$20\%$ commission for all extra$-$large towels they sell at the sale price of $$17\mathrm{.}00.$

Carrying Amount $($$$)$

Food:

Chicken dinners

Writedown Not Required hat$(AA)$

Beef dinners

Writedown Not Required hat$(AA)$

Vegetable servings

Writedown Not Required hat$()$

Fruit servings

Writedown Not Required hat$()$

Desserts

Writedown Not Required

Bathrobes and towels:

Bathrobes

Writedown Not Required $v^{}$

Towels, extra$-$large

Writedown Required

Towels, large

Writedown Not Required hat$()$