Hi$!$ I can't use final numbers, i need the full formula. Could someone please help? I don't know what i did wrong. Thanks in advance.

A company provides the following information related to its inventory.

Required:

Calculate ending inventory using the lower of cost and net realizable value rule.

Based on your analysis, prepare the journal entry needed to adjust inventory.

Requirement $1$: Ending Inventory using Lower of Cost and Net Realizable Value

$($Use cells A$2$ to D$8$ from the given information above to complete this question. Use the MIN function to calculate the

lower of cost or NRV$.$ Hint: To determine whether an adjustment is needed, use an IF function to compare cost and NRV$.)$

Requirement $2$: Adjust Inventory to Lower of Cost of Net Realizable Value

$($Use cells A$2$ to D$8$ from the given information above to complete this question.$)$