Windsor Corporation has the following four items in its ending inventory. Item Jokers Penguins Riddlers Scarecrows Cost $2,320 5,800 5,104 3,712 Net Realizable Value (NRV) $2,436 5,742 5,365 4,443 Determine the following the LCNRV for each item. Item LCNRV Jokers $ Penguins Riddlers Scarecrows e Textbook and Media (1) Determine the amount of write-down, if any, using an item-by-item LCNRV evaluation. Of no write down, enter for the amounts) Item Write down Jokers Penguins Riddlers Scarecrows (2) Determine a total category LCNRV evaluation. If no write down, enter for the amount) Total category LCNRV