Whispering Corporation has the following four items in its ending inventory. Item Jokers Penguins Riddlers Scarecrows Net Realizable Cost Value (NRV) $2,440 $2,562 6,100 6,039 5,643 4,673 5,368 3,904 1) Determine the amount of write-down, if any, using an item-byitem LCNRV evaluation. (If no write-down, enter 0 for the amounts.) (2) Determine the amount of write-down, if any, using a total category LCNRV evaluation