The following information on cost and net realizable value of Bramble Ltd.s various inventory categories was gathered at December 31: Inventory Categories Cost Desktops NRV $349,200 $327,900 169,200 225,000 282,200 99,000 96,200 and readers Laptops Tablets and readers 219,300 Calculate the lower of cost and net realizable value for each inventory categcry within Bramble's inventory. Lower of cost and net realizable value Prepare the entry needed to adjust Bramble's inventory value to the lower of cost or net realizable value at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. I Account Titles and Explanation Debit Credit