See the table below for the inventory of Rakow Incorporated.. Items A and B make up a logical category and items C and D make up another logical category. Lower of Cost and Net Realizable Value Item Total Cost NRV Total Individual Item Category Total inventory A $21,000 $20,000 B 20,000 25,600 A&B $41,000 $45,600 C $27,000 $27,800 D 65,000 64,000 C&D $92,000 $91,800 Total $133,000 $137.400 Part A: Complete the last three columns of table. Part B: For each of the three situations, provide any necessary journal entry to write-down to the lower of cost and net realizable value (per the book, there are two accounts that could be debited - identify both in your answers)