Tatum Company has four products in its inventory. Information about ending inventory is as follows:

$\backslash$table$[[$Product$,$Total Cost,$\backslash$table$[[$Total$],[$Replacement$],[$Cost$]],\backslash$table$[[$Total Net$],[$Realizable Value$]]],[101,$$$146,000,$$$133,400,$$$121,200$

After the first part, please answerr the second part which is to record any year ending adjusting entries assuming that inventory write downs are common for tatum company, using journal entry