Sandhill Co. has the following cost and net realizable value data at December 31, 2017 Net Realizable Inventory Categories Personal computers Servers Total solution printers Value $21,500 19,500 Cost $24,000 19,000 10,000 6,600 Calculate the lower of cost and net realizable value valuation assuming Sandhill Co. applies LCNRV to individual products. Lower of cost and net realizable value T OF ACCOUNTS LTNK TO TEXT What adjustment should the company record if it uses a perpetual inventory system? (Credit account 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 0 for the amounts.) Account Titles and Explanation Debit Credit