Splish Corporation has the following four items in its ending inventory.

$($a$)$

Your answer is correct.

Determine the LCNRV for each item.

$($b$)$

$(1)$ Determine the amount of write$-$down, if any, using an item$-$by$-$item LCNRV evaluation. $($If no write$-$down, enter $0$ for the

amounts.$)$