Question: What amount should be reported for inventory onBlossomCamera Shop's balance sheet, assuming the lower-of-cost-or-net realizable value rule is applied?

What is the The ending inventory: ?????

Blossom Camera Shop Inc. uses the lower-of-cost-or-net realizable value basis for its inventory. The following data are available at December 31. Net Realizable Item Units Unit Cost Value Cameras: Minolta 4 $180 $153 Canon 12 144 180 Light meters: Vivitar 14 137 110 Kodak 20 117 132