The following information pertains to the physical inventory of Electronics Unlimited taken at December 31: Per Unit Unita Product on Hand Cont NRV Audio equipment Wireless audio receivers 344 $181 $192 Touchscreen MP3 players 259 216 196 Audio mixers 325 170 186 Audio stands 203 96 78 Video equipment Televisions 479 291 246 5GB video cards 290 176 164 Satellite video recordern 211 611 640 Car equipment: GPS navigators 184 138 164 Double-DIN Car Deck with iPod/iPhone 169 191 206 Control and Aux Input Required: 1. Calculate the LCNRV for the: a. Inventory by major group b. Inventory, applied separately to each product Per Unit Inventory Items Units on LCNRV applied to: b. Separately Major to Each Group Product Hand Cost NRV Total cost Total NRV $ 181 216 + es Audio equipment Wireless audio receivers Touchscreen MP3 players Audio mixers Audio stands Subtotal 344 $ 250 325 203 192 196 186 78 170 96 $ 0$ 0 Video equipment: Televisions 1GB video cards Satellite video recorders Subtotal 479 290 211 291 178 611 246 164 840 $ 0 $ 0 184 138 184 Car equipment: GPS navigators Double-DIN Car Deck with iPod/iPhone Control & Aux Input Subtotusi 169 191 206 $ 05 0 $ 0 $ 0 $ os Totals 2. Prepare the appropriate entry, if any, for (a) and (b). View transaction list X 1 Record the entry to write inventory down to LCNRV(major group). 2 Record the entry to write inventory down to LCNRV(separately to each product). Credit Note: - Journal entry has been entered Record entry Clear entry View general Journal