Uaing Excel to Value Inventory at the Lower-of-Cost or Net Reallizable Value PROBLEM Super Toch Company has the following cost and nes realicable value data it December 31, 2024: Student Work Area Required: Provide input into cells shaded in yellow in this template. Use mathematical formulas with cell references to the Problem area or work ates as indicated. Use the SUM function to add amounts, and the MIN function as indicated to determine ICNRV both with cell referecicingt a. Galculate the lower of cost and net realizable value valuation assuming Super Toch Company applies LCNRV to individual preducts. b. What adjustment should the company record if it uses a perpetual inventory system