Please solve the amounts for the debit and credit in part B)

I am getting them wrong.

NRV stands for Net Representable Value

The following information on cost and net realizable value of Bramble Ltd.'s various inventory categories was gathered at December 31: Inventory Categories Desktops Tablets and readers Laptops Tablets and readers Cost NRV $348,700 $327,600 169,300 225,100 219,300 283,700 97,000 93,600 (a) [y] Your answer is correct. Calculate the lower of cost and net realizable value for each inventory category within Bramble's inventory. Lower of cost and net realizable value 809800 SHOW SOLUTION SHOW ANSWER LINK TO TEXT Attempts: 1 of 3 used (b) [] Your answer is partially correct. Try again Prepare the entry needed to adjust Bramble's inventory value to the lower of cost or net realizable value at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit Cost of Goods Sold 95700 Inventory 95700