please be quick!!

Inventory records for Parts Plus: a. Using the below table determine the lower of cost and net realizable value of the ending inventory for Parts Plus. (4 marks) b. Prepare journal entry required, if any, to record the adjustment from cost to net realizable value.(2 marks) Units 220 250 350 175 Item X123 Y135 2246 B258 NRV per unit $4.50 $2.75 $4.00 $2.75 Cost per unit $6.00 $3.00 $3.15 $2.25 ... BIU Format Inventory records for Parts Plus: a. Using the below table determine the lower of cost and net realizable value of the ending inventory for Parts Plus. (4 marks) Item Units Cost per unit Total Cost NRV per unit Total NRV LCNRV X123 $6.00 $4.50 Y135 250 $3.00 $2.75 2246 350 $3.15 $4.00 B258 175 $2.25 $2.75 220 b. Prepare journal entry required, if any, to record the adjustment from cost to net realizable value. 12 marks) Credit Debe