Acompany reports inventory using the lower of cost and net realizable value. below is information related to its year-end inventory: inventory quantity cost nrv unit a 14 $ 38 $ 40 unit b 22 42 39 unit c 16 27 31 unit d 19 18 17 a. calculate ending inventory under the lower of cost and net realizable value. b. prepare the necessary adjusting entry to inventory. (if no entry is required for a particular transaction/event, select "no journal entry required" in the first account field.)