The following information pertains to the physical inventory of Electronics Unlimited taken at December 31: Per Unit Units on Hand Cost NRV 337 252 318 196 $187 222 176 102 $198 202 192 84 Product Audio equipment: Wireless audio receivers Touchscreen MP3 players Audio mixers Audio stands Video equipment: Televisions 5GB video cards Satellite video recorders Car equipment: GPS navigators Double-DIN Car Deck with iPod/iPhone Control and Aux Input 472 283 204 297 182 617 252 170 646 177 144 170 162 197 212 Required: 1. Calculate the LCNRV for the: a. inventory by major group b. inventory, applied separately to each product. Inventory Items Units on Hand Cost NRV Total cost Total NRV a. Major Group b Separately to Each Product 337 $ 187 $ 198 Audio equipment: Wireless audio receivers Touchscreen MP3 players Audio mixers 252 222 202 318 176 192 Audio stands 196 102 84 Subtotal $ ED 0 $ D Video equipment Televisions 472 297 252 1GB video cards 283 182 170 Satellite video recorders 204 617 646 Subtotal S O $ 177 144 170 Car equipment GPS navigators Double-DIN Car Deck with iPod/iPhone Control & Aux Input Subtotal 162 197 212 e $ 0 Totals $ 0 $ $ 0 $ 0 0 1. 2. Record the entry to write inventory down to LCNRV(major group). Note: Enter debits before credits. Date General Journal Debit Credit Dec 31