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. Item A B A&B C D C&D Total Total Cost NRV Total $21,000 $20,000 20,000 25,600 $41,000 $45,600 $27,000 $27,800 65,000 $92,000 $133,000 64,000 $91,800 $137,400 Lower of Cost and Net Realizable Value Individual Item Category Total inventory 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).