Problem 6-9A Bramble Corporation sells coffee beans, which are sensitive to price fluctuations. The following inventory information is available for this product at December 31, 2018: Coffee Bean Coffea arabica Coffea robusta Units 16,900 bags 5,700 bags Unit Cost $5.60 3.40 Net Realizable Value $5.55 3.50 Calculate Bramble's inventory at the lower of cost and net realizable value. (Round answer to the nearest whole dollar, e.g. 5,275.) Inventory at the lower of cost and net realizable value SHOW LIST OF ACCOUNTS Prepare any journal entry required to record the LCNRV, assuming that Bramble uses a perpetual inventory system. (Round answer to the nearest whole dollar, e.g. 5,275. 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.) Date Account Titles and Explanation Debit Credit Dec. 31