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AB D E F G H 1 J K inventory category within Tech-T's inventory. M 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 LCNRV $ 326,000 Tablets and readers 168,700 Laptop 221,020 Accessories and parts 94,300 Total LCNRV $ 810,020 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. Credit Debit 24,100 Cost of Goods Sold Inventory 24,100