$($a$2)$ For the fiscal year ended May $31,2025,$ prepare the entry to record the decline in inventory to market, if any, using the loss

method. $($List all debit entries before credit entries. 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 $0$ for the amounts.$)$

Date

Account Titles and Explanation

Debit

Credit

May $31$