please do part B

Current Attempt in Progress Pina Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2021: (a) Calculate Pina's imventory at the lower of cost and net realizable value. Inventory at the lower of cost and net realizable value Prepare any journal entry required to record the LCNRV, assuming that Pina uses a perpetual inventory system. (List all debit entries before credit entries. Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts) Current Attempt in Progress Pina Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2021: (a) Calculate Pina's imventory at the lower of cost and net realizable value. Inventory at the lower of cost and net realizable value Prepare any journal entry required to record the LCNRV, assuming that Pina uses a perpetual inventory system. (List all debit entries before credit entries. Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts)