need help solving these problems. show work, thanks!

Exercise 1: Lower of Cost and Net Realizable Value (first read pages 459-466) Williams Company has four types of inventory items on hand at the end of October. The year-end unit costs (determined using FIFO) and current unit selling prices for each of the items are presented in the table below. The estimated cost to sell each is 20% of selling price. For each item, both the net realizable value (NRV) and the unit price to be reported on the balance sheet need to be computed. These have been computed for you for Item A. Compute these for Items B through D. Nes Realizate Reported m ed Couto ) Selling Hem Cost Unit Price Unit AT2SSO BSS CSESS60 D S6 S80 Exercise 2: Lower of Cost and Net Realizable Value - Individual, Category and Total Inventory Calculations (first read pages 459-466) See the table below for the inventory of Rakow Incorporated. Items A and B make up a logical category and items C and D make up another logical category Lower of Cost and Net Realizate hem Tocal C NRV Total Individual temaer Team A SP CS20.000 NR 541,000 $45.600 5270527800 ID 5. 0 C&D $92001391 Tel 513 5137.40 Part A: Complete the last three columns of table. Part B: For each of the three situations, provide any necessary journal entry to write down to the lower of cost and net realizable value (per the book, there are two accounts that could be debited - identify both in your answers)