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When applying the lower of cost or market rule

30/04/2021 Client: muhammad11 Deadline: 2 Day

Brooks Company carries three inventory items.

The following information pertains to the ending inventory
:

Brooks Company carries three inventory items.
The following information pertains
Required
a. Determine the ending inventory that Brooks will report on the balance sheet, assuming that it applies the lower-of-cost-or-market rule to individual inventory items.
b. Prepare the necessary journal entry, assuming the decline in value was immaterial.

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