Wren Landscape Supplies, which uses a perpetual inventory system and the FIFO costing method, has these account balances at December 31,2023 , prior to releasing the financial statements for the year: The company has determined that the net realizable value of the December 31,2023 , ending inventory is $83,000. Required Prepare Wren Landscape Supplies' partial balance sheet at December 31,2023 , to show how Wren would apply the lower-of-cost-and-net-realizable-value rule to inventories. Include a complete heading for the statement