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

Item Cost Net Realizable Value (NRV) Jokers $2,520 $2,646 Penguins 6,300 6,237 Riddlers 5,544 5,828 Scarecrows 4,032 4,826 (a) Determine the following the LCNRV for each item. Item LCNRV Jokers $enter a dollar amount Penguins enter a dollar amount Riddlers enter a dollar amount Scarecrows enter a dollar amount