Perth Emporium is a gift shop situated in a small fishing village. The business carries a range of merchandise that it accounts for under the perpetual method. Cost is assigned using the FIFO cost formula. All purchases are on FOB shipping terms, with 30 days credit. The end of the reporting period is 30 June. Inventories must be recorded at the lower of cost and net realisable value. C Bligh, the owner of Perth Emporium, assessed the net realisable value of her inventories at 30 June 2019 and concluded that the net realisable value of all items (except barometers) exceeded cost. The 6 barometers on hand cost $150 each, but C Bligh is of the opinion that they will need to be discounted to $82 in order to sell them. prepare the journal entries (Detail the action C Bligh must take in respect to the wall barometers)