The following inAssignmentation pertains to the inventory of two items of inventory. The company accounts for its inventory at LCNRV on an individual item basis: Item A Item B Original Cost $150,000 175,000 Estimated Selling Price Costs to complete and sell 35,000 Complete this table: Net Realizable Value Item Balance Sheet Value Explain how determined Balance Sheet Value (show computation below) A B Show NRV computation, clearly labeled, below: Elements of computation: Item A Item B Prepare any needed adjusting journal entry(ies) for inventory based on the above computations and determinations assuming any loss is not considered unusual or significant. $200,000 350,000 50,000