Ace Hardware Store sells two product categories, tools and paint products, Information pertaining to its year-end inventory is as follows: Journal entry worksheet Record the year-end adjustment for inventory assuming the lower of cost or net realizable value (LCNRV) rule is applied to individual products. Note: Enter debits before credits. Journal entry worksheet Record the year-end adjustment for inventory assuming the lower of cost or net realizable value (LCNRV) rule is applled to product categories. Note: Enter debits before credits. Journal entry worksheet Record the year-end adjustment for Inventory assuming the lower of cost or net realizable value (LCNRV) rule is applied to total inventory. Note: Enter debits before credits