Sunland Corporation has the following four items in its ending inventory. Net Realizable Value (NRV) Item Cost Jokers $2,240 $2,352 Penguins 5,600 5,544 Riddlers 4,928 5,180 Scarecrows 3,584 4,290 Determine the following the LCNRV for each item. Item LCNRV Jokers 2240 Penguins 5544 Riddlers 4928 Scarecrows 3584 e Textbook and Media (1) Determine the amount of write-down, if any, using an item-by-item LCNRV evaluation. If (1) Determine the amount of write down, if any, using an item-by-item LCNRV evaluation. (If no write down, enter for the amounts.) Item Write-down Jokers -112 Penguins Riddlers -252e Scarecrows (2) Determine a total category LCNRV evaluation. (if no write-down, enter for the amount.) Total category LCNRV $ eTextbook and Media