Capital Pets has inventory that has shown a decrease in value. The company purchased the goods for $490, but expects it can only sell the goods for $400.To make the sale, Capital Pets expects to incur advertising expenses of $40. Calculate the net realizable value for the inventory. Capital Pets has recovered select inventory after a recent fire. The inventory had minor damage that caused the market value to decline from $1,200 to $900.To sell the items, the company must incur the following: rental expenses of $200 to rent a temporary sales booth, sales commission of $150, and advertising expenses of $300. What is the net realizable value of inventory