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Below is a statement of inventory for a candle shop, given on May 31. a) Calculate the lower of cost or net realizable value for the inventory, applied separately to each product, and by inventory group Cost NRV LCNRV applied to Product Per Unit Quantity Total for Per Unit Total for product Items product Group Green Sand Candles 20 8.30 168 7.00 158 158 Purple Unscented Candles 24 8.15 8.70 208.80 195.60 Purple Scented Candles 24 8.70 160 80 7.65 183 60 180.80 Blue Unscented Candles 28 5.85 103.80 6.65 188 20 163.80 Blue Votive Candles 19 7.05 133.95 0.25 118.75 118.75 Totals 820.15 855.35 795.85 820.15 195.80 b) Prepare any required adjusting entry assuming LCNRV is applied to each item Dates must be entered in the format dd/mmm (15/Jan). Leave the entry blank if no adjusting entry is required General Journal Account Explanation F Debit Credit 31/May Cost Of Goods Sold 23.20 Merchandise Inventory 23.20 Date Page GJS c) Prepare any required adjusting entry assuming LCNRV is applied to the whole group Dates must be entered in the format dd/mmm (15/Jan). Leave the entry blank if no adjusting entry is required General Journal Page GJS Date Account Explanation F Debit Credit 31/May Cost Of Goods Sold 35.20 Merchandise Inventory 35 20