Please help me with my revision question, explain with step by stem, thanks

Pelastik Bhd is a company that manufactures and distributes plastics cabinet/storage across Malaysia. The company follows the practice of valuing inventory at the Lower of Cost or Net Realizable Value (LCNRV). The following information is available from the company's inventory records as of 31 December 2022. REQUIRED: (a) Calculate the LCNRV using the "individual-item" approach. (b) Prepare the journal entries as at 31 December 2022 assuming that a loss method and the Allowance to Reduce Inventory to NRV Account is used to record the write down of the inventory. (c) Assume that as at 31 December 2022, the account of Allowance to Reduce Inventory to NRV had a credit balance of RM15,000. Determine the amount of the gain or loss that would be recorded due to the change in the Allowance to Reduce Inventory to NRV Account as in (b). Show the related journal entries