Screens has products in its ending merchandise inventory as of December 31, 2021 as listed in the table below. REQUIRED: 1. Calculate the lower of cost and net realizable value (LCNRV) applied separately to each product. Complete the table below. Total Cost Total NRV Product LCNRV Quantity Cost/unit NRV/unit 88 $97 $91 Keyboards $8,536 $8,008 External drives 76 49 56 $3,724 $4,256 Screens 41 94 104 $3,854 $4,264 Total $16,114 $16,528 2. Prepare the appropriate adjusting entry, if required, based on your calculation in