Violet Ltd. retails gardening equipment and has five main product lines: mowers, vacuum blowers, edgers, garden tools and fences. At December 31, 2021, cost and net realizable values for each product line were as shown below:

Inventory item	Quantity	Cost per unit $	NRV per unit $
Equipment category
Mowers	16	215.80	256.00
Vacuum blowers	113	62.35	60.00
Edgers	78	27.40	36.00
Non-electrical category
Garden tools	129	12.89	11.00
Fences	57	43.11	55.00

Assume the company used major-inventory category approach for LCNRV. How much is the adjustment needed to the Allowance to reduce inventory down to NRV if it has 387 credit balance before the adjustment? Round your answer to 2 decimal places if necessary. (Hint: if you want to decrease the allowance account, please use a negative sign for your answer). (5 marks)