$\backslash$table$[[,$Cost,Sales Price,Net Realizable Value$],[$Aluminum siding,$$75,600,$$$69,120,$$$60,480],[$Cedar shake siding,$92,880,101,520,91,584],[$Louvered glass doors,$120,960,201,312,181,764],[$Thermal windows,$151,200,167,184,151,200],[$Total$,$$$440,640,$$$539,136,$$$485,028]]$

$($a$).$

$($b$)$

Your answer is partially correct.

For the fiscal year ended May $31,2025,$ prepare the entry to record the inventory write$-$down, if any, using the loss method. $($List all debit entries before credit entries. Credit account titles are automatically indented when 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.$)$