Please help me with my revision question, explain with step by stem, thanks

Tambah Cantik Bhd installs replacement siding, windows and louvered glass doors for condominium complexes. The company is in the process of preparing its annual financial statements for the fiscal year ended 31 March 2023. On that date, the balance in Tambah Cantik Bhd Inventory account was RM408,000 and Allowance to Reduce Inventory to Net Realisable Value (NRV) had a credit balance of RM32,000. The relevant inventory costs and market data on 31 March 2023 is summarised in the schedule below. Tambah Cantik Bhd applies the Loss Method and use an Allowance Account to record for the write down of the inventory to net realisable value. REQUIRED: (a) Assuming that Tambah Cantik Bhd applies the LCNRV rule to item by item. Determine the proper balance in Allowance to Reduce of Inventory to Net Realisable Value Account on 31 March 2023. (b) For the financial year end 31 March 2023, determine the amount of the gain or loss that would be recorded due to the change in Allowance to Reduce Inventory at Net Realisable Value. Prepare the related journal entry. (c) Identify TWO (2) differences between consignor and consignee in a consignment basis