The following information on cost and net realizable value of Sheffield Ltd.s various inventory categories was gathered at December 31: Inventory Categories Cost NRV Desktops $343,900 $322,600 Tablets and readers 168,800 223,700 Laptops 223,200 287,300 Tablets and readers 96,700 93,600 Calculate the lower of cost and net realizable value for each inventory category within Sheffield's inventory. Lower of cost and net realizable value $