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The information shown below relating to the ending inventory was taken at lower of cost or NRV from the records of Electronics Corp.: Per Unit Inventory Classification Quantity Cost NRV Keyboards Stock A 19 $107 $ 85 Stock B 24 82 65 Stock C 22 115 135 Hard drives Stock x 32 207 187 Stock Y 54 171 199 CD burners Stock D 86 88 68 Stock E 213 125 150 32 Required: 1-a. Determine the valuation of the above inventory at cost by individual items. Cost Keyboards Stock A Stock B Stock C Hard drives Stock X Stock Y 0 CD Burners Stock D Stock E 0 Total cost $ 0 1-b. Determine the valuation of the above inventory at cost assuming application of lower-of-cost-or-NRV by classifications. Lower of cost or NRV applied by Items Classification Keyboards Stock A Stock B Stock C Hard drives Stock X Stock Y CD Burners Stock D Stock E Lower of cost or NRV S 0 $ 0 2. Prepare the entry to record the writedown, if any, to reduce ending inventory to lower of cost or NRV. Assume periodic inventory and the allowance method. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction llet Journal entry worksheet