Mondeara Clothing prepared its annual financial statements dated December 31.

Mondeara Clothing prepared its annual dated December 31. The company used the FIFO inventory costing method, but it failed to apply LC&NRV to the . The preliminary income statement is as follows: 

Assume that you have been asked to restate the to incorporate LC&NRV. You have developed the following data relating to the : 

Required: 

1. Restate the income statement to reflect LC&NRV valuation of the . Apply LC&NRV on an item-by-item basis and show your computations. 

2. Compare and explain the LC&NRV effect on each amount that was changed in requirement 1. 

3. What is the conceptual basis for applying LC&NRV to merchandise inventory?

 

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