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M Tech-IT Ltd.'s various inventory categories was gathered at December 31, 2021: a. Calculate the lower of cost and net realizable value for each inventory category within Tech-T's inventory. LCNRV Inventory Categories Desktops Tablets and readers Laptops Accessories and parts Cost NRV $ 347,000 $326,000 168,700 224,000 221,020 285,000 97,400 94,300 Inventory Categories Desktops Tablets and readers Laptop Accessories and parts Total LCNRV b. Prepare the entry needed to adjust Tech-T's inventory value to the lower of cost or net realizable value at December 31, 2021 Debit Credit