Using Excel to Value Inventory at the Lower-of-Cost or Net Realitable Value Student Work Area PROBLEM Required: Provide input into cells shaded in yellow in this template. Use Super Tech Company has the following cost and net realizable value data at mathematical formulas with cell references to the Problem area or work December 31, 2024: area as indicated. Use the SUM function to add amounts, and the MiN function as indicated to determine LCNRV both with cell referencing. 3. Calculate the lower of cost and net realizable value valuation assuming Super Tech Compary applies LCNRV to individual products. b. What adjustment should the company record if it uses a perpetual inventory system