The Friends and Partner Trading boys and sells cell phones. The following information is available about the value of their inventory: Original cost $ Estimated sales price $Distribution cost $ Kokia 27 22 4 Damsung 58 56 2 Luawei 12 20 Calculate the value of inventory for Friends and Partner Trading for the inclusion in the accounts (based on prudence concept). Fill the table below: Office Cost $ Kokia 27 Damsung 58 Luawei 12 SUM 97 NRV $ Value for the accounts $