Windsor Corporation has the following four items in its ending inventory. Net Realizable Item Cost Value (NRV) Jokers $2,400 $2,520 Penguins 6,000 5,940 Riddlers 5,280 5,550 Scarecrows 3,840 4,596 Determine the following the LCNRV for each item. Item LCNRV Jokers $ Penguins Riddlers Scarecrows (1) Determine the amount of write-down, if any, using an item-by-item LCNRV evaluation. (If a Item Write-down Jokers $ Penguins Riddlers Scarecrows (2) Determine a total category LCNRV evaluation. (If no write-down, enter 0 for the amount Total category LCNRV $ Click if you would like to Show Work for this question: Can Show Work