The following information on cost and net realizable value of Swifty Ltd's various inventory categories was gathered at December 31: Inventory Categories Cost NRV Desktops $346,100 $324,700 Tablets and readers 169,500 225,300 Laptops 220,200 284,400 lets and readers 96,500 93.500 Calculate the lower of cost and net realizable value for each inventory category within Swifty's inventory. Lower of cost and net realizable value $ e Textbook and Media List of Accounts Prepare the entry needed to adjust Swifty'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. If no entry is required, select "No Entry for the account titles and enter Ofor the amounts.) Credit Debit Account Titles and Explanation