Blue Corporation sells coffee beans, which are sensitive to price fluctuations. The following imentory information is awailable for this product at December 31,2021 Prepare any journal entry required to record the LCNRV, assuming that Blue uses a perpetual inventory system, (2ist af debit entries before credit entries. Credit account tities are automotically indented when the omount is entered, Do not indent manamil) of no entry is required, select "No Entry" for the occount titles and enter of for the amounts