What are the two entry's needed here?

Required: 1. Calculate the LCNRV for the: a. Inventory by major group b. Inventory, applied separately to each product be Com NRV 5 62,416 332 199 $ $ $ 188 $ 82,418 55,081 Audio equipment Wireless audio receivers Touchscreen MP3 players Audio mixers 247 203 223 68,068 50,141 60,409 18.235 50,141 56.401 313 193 177 56,401 16,236 191 85 108 19,873 S 192.571 Audio stands Subtotal $ 192,853 $ 192,571 467 253 298 $ 139,166 Video equipment: Televisions 5GB video cards Satellite video recorders 118,151 50,874 $ 118,151 70,334 278 171 183 50.874 121.987 199 613 818 121,987 $ 310,472 122,982 S 313,022 310,472 Subtotal 24.940 172 171 145 S 29.412 $24.940 Car equipment: GPS navigalors Double DIN Car Deck with iPod/iPhone Control & Aux Input Subtotal 31.086 157 213 198 33,441 31.088 S62.852 $ 56,026 56,0262 S 566.178 S 581,819 s 559,069 S531 231 Totals 2. Prepare the appropriate entry, if any, for 1(a) and 1(b). Journal entry worksheet > Record the entry to write inventory down to UCNRV major group). Nate Entert Date General Journal Debit Credit De Best of goods sold Merchandise Venor