Windsor Company sells three different categories of tools (small, medium, and large). The cost and net realizable value of its inventory of tools are as follows: Determine the lower of cost and net realizable value of the ending inventory assuming Windsor Company applies LCNRV on individual items. Prepare the journal entry required, if any, to record the adjustment from cost to net realizable value. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)