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Function: MIN, SUM; Formula: Subtract; Cell Referencing Using Excel to Calculate DepreciationPart A$1,950$2,260$120Part B5,2005,000100Part C4,3604,840220 Part D3,1003,000100 LC and NRV Part A$1,9502,140$1,950 $Part B5,2004,900$4,900 $Part C4,3604,620$4,360 $Part D3,1002,900$2,900 $14,610$14,560$14,110 $ASPE requiresItemCostNRVWould there be any difference in accounting if Merrill were a private entity using ASPE? the same accounting.Student Work Area PROBLEMRequired:Provide input into cells shaded in yellow in this template. Input the required mathematical formulas or functions with cell references to the Problem area or work area as indicated. Merrill Corporation has the following four items in its ending inventory.ItemCostEstimatedSelling PriceEstimated Disposal Costs Assume that Merrill is a public company using IFRS. Determine the total value of ending inventory using the lower of cost and net realizable value model applied on an individual item basis.
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