An inventory loss from market decline of $1854000 occurred in May 2021, after its March 31, 2021 quarterly report was issued. None of this loss was recovered by the end of the year. How should this loss be reflected in the company's quarterly income statements? Three Months Ended 3/31/21 6/30/21 9/30/21 12/31/21 $-0- $1854000 $-0- $-0- $-0- $618000 $618000 $618000 O $463500 $463500 $463500 $463500 $-0- $-0- $-0- $1854000