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The following information on cost and net realizable value of Bramble-IT Ltd's various inventory categories was gathered at December 31, 2024 Calculate the lower of cost and net realizable value for exch inventory category within Bramble-iT's inventory. Prepare the entry needed, if any, to adjust Bramble-IT's inventory value at December 31, 2024. (List debit entry before credit entry. Credit occount 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 Ofor the amounts)