Question 2: Read AASB 102 (Inventories) carefully and answer the following questions. (a) In addition to everyday food and groceries, Woolworths also sells some small appliances and electronics such as body scale and electric toothbrush. Woolworths sells electric toothbrushes of three famous brand - Philips, Oral-B and Colgate. Imagine you are a store manager of one of Woolworths branches where three types of electric toothbrushes are sold. All electric toothbrushes are currently valued using historical cost. The cost and net realisable values as of 30 June 2022 for each electric toothbrush are shown below: Prepare the general journal entry to account for necessary adjustments to the inventory valuation as of 30 June 2022 for this Woolworth branch store (calculation details should be shown as well). Provide explanation for your journal entry with specific reference to applicable sections of AASB 102