QueSLUN 13 14 points) The following information on cost and net realizable value of ABC Lad's various inventory categories was gathered at December 31, 2021: Luventory Categories Coxt NRY Desktops $225,000 $239,000 Tablets and readers 173.000 142.000 Laptops 147,500 163,000 Tablets and readers 65.800 59.500 Total $611.300 $603.500 DO NOT USE COMMAS, DOLLAR SIGNS OR DECIMAL POINTS 1. Calculate the lower of cost and net realizable value (LCNRV) for each inventory category: Desktops DJ Tablets and Readers A Laptops Accessories and Parts A 2. Make the appropriate journal entry based on the information above: PASTE THE ACCOUNT TITLE FROM THE LIST