Sheffield Corporation has the following four items in its ending inventory. Net Realizable Value (NRV) Item Cost Jokers $2,680 $2,814 Penguins 6,700 6,633 Riddlers 5,896 6,198 Scarecrows 4,288 5,132 (1) Determine the amount of write-down, if any, using an item-by-item LCNRV evaluation. (If no write-down, enter O for the amounts.) Item Write-down Jokers $ Penguins Riddlers Scarecrows (2) Determine a total category LCNRV write-down, if any. (If no write-down, enter Ofor the amount.) $ $ Total category LCNRV