what am I missing????

P6-6 (Algo) Reporting the Statement of Earnings and Cash Flow Effects of Realizable Value LO6-5 Smart Company prepared its annual financial statements dated December 31 of the current year. inventory costing method; however, the company neglected to apply the LC\&NRV valuation to the statement of earnings for the current year follows: Assume that you have been asked to restate the financial statements to incorporate the LC\&NRV inventory valuation rule. You have developed the following data relating to the ending inventory at December 31 of the current year: Required: 1. Restate the statement of earnings to reflect the valuation of the ending inventory on December 31 of the current year, at the LC\&NRV. Apply the LC\&NRV rule on an item-by-item basis. (x) Answer is not complete