3. (8 points) Bryant Corporation sells basketballs and jerseys during fiscal years 2020 and 2021. Information pertaining to Bryant Corporation's basketball and jersey inventories for each fiscal year is provided below. Assume that Bryant Corporation reports its ending inventory at lower-of-cost-or-market and prepares the corresponding adjusting entries at year-end. Ending Inventory Original Cost Quantity (Same Per Unit for Both 2020 and 2021) 500 $15 200 $30 2020 Market Value (Replacement Cost) - Per Unit $12 $32 2021 Market Value (Replacement Cost) - Per Unit $16 $35 Basketballs Jerseys a. (2 pts) Please prepare the adjusting journal entry that would Bryant Corporation would record on December 31, 2020 in relation to its basketball inventory. Write "NONE if no journal entry should be recorded. record on December 31, 2020 in relatie com vo fins batik bate la ventory.com Home" if no b. (2 pts) Please prepare the adjusting journal entry that Bryant Corporation would record on December 31, 2021 in relation to its basketball inventory. Write "NONE" if no journal entry should be recorded. c. (2 pts) Please prepare the adjusting journal entry that Bryant Corporation would record on December 30, 2020 in relation to its jersey inventory. Write NONE if no journal entry should be recorded. d. (2 pts) Please prepare the adjusting journal entry that Bryant Corporation would record on December 31, 2021 in relation to its jersey inventory. Write NONE if no journal entry should be recorded