12/31/2017 12/31/2018 Cost $379,880 445,440 Net Realizable Value $355,230 424,430 Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Account Titles Date and Debit Credit Explana tion 12/31/2017 12/31/2018 Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. Account Titles and Explana tion Date Debit Credit 12/31/2017 12/31/2018