Record LCM adjustment. Nole. Enter der Lefore credits. General Journal 12 Debit Credit Date Dec 31 Per Unit Total LCM applied to: Entire Individual Inventory Items Item Units Cost Market Cost Market Car audio equipment Speakers 345 $ 90 S 98 S 31,050 $ 33,810 $ 31.050 Stereos 260 111.00 100.00 28.860 26,000 20.000 326 86.00 95.00 28,038 20.970 28.086 Amplifiers Subwoofers 204 52.00 41.00 10.608 8.364 8.364 Security equipment Alarms 480 150.00 125.00 72.000 60.000 80.000 Locks 201 83.00 84.00 24.444 24 444 27.068 65.720 Cameras 212 310.00 322.00 88 284 55.720 Binocular equipment Tripods 185 70.00 84.00 12.950 15.640 12,950 Stabilizers 10 27.00 105.00 16 490 S292.777. 17.860 S285 242 16.490 273 064 Total S 285 242 6 Required 2 A physical inventory of Liverpool Company taken at December 31 reveals the fa Per Unit Cost Market Units 345 262 326 111 86 52 $ 98 100 95 Item Car audio equipment Speakers Stereos Amplifiers Subwoofers Security equipment Alarms Locks Cameras Binocular equipment Tripods Stabilizers 159 125 489 291 185 e 185